Please give me working notes as well for these questions.

Question 5 The following information is available for Grouper Company. 2017 January 1, 2017 $26,100 15,970 28,400 December 31, 2017 $33,950 18,140 21,110 Raw materials inventory Work in process inventory Finished goods inventory Materials purchased Direct labor Manufacturing overhead Sales revenue $155,550 223,770 181,880 902,660 Compute cost of goods manufactured. Grouper Company Cost of Goods Manufactured Schedule $ $ $