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Pietro Frozen Foods, Inc, produces frozen pizzas. For next year, Pietro predicts that 51,700 units will be produced, with the following total costs: Next year, Pietro expects to purchase $116,000 of direct materials. Projected beginning and ending inventories for direct materials and work in process are as follows: Pietro expects to produce 51,700 units and sell 51,000 units. Beginning inventory of finished goods is $43,500, and ending inventory of finished goods is expected to be $35,000. Required: 1. Prepare a statement of cost of goods sold in good form. Pietro Frozen Foods, Inc. Statement of cost of Goods Pietro expects to produce 51,700 units and sell 51,000 units. Beginning inventory of finished goods is $43,500, and ending inventory of finished goods is expected to be $35,000. Reguired: 1. Prepare a statement of cost of goods sold in good form. Pietro Frozen Foods, Inc. 2. What if the beginning inventory of finished goods decreased by $4,2507 what would be the effect on the cost of goods sold? by $