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mpson Company manufactures desk lamps. At the beginning of September, the following information was supplied by its accountant. Raw materials inventory Work in process inventory Finished goods inventory $18,500 12,000 10,200 During September, direct labor cost was $40.500, raw materials purchases were $80,000, and the total overhead cost was $105,750. The inventories at the end of September were: Raw materials inventory Work in process inventory Finished goods inventory $16,800 23,500 REQUIRED 1. Calculate the cost of goods manufactured for September. 2. Calculate the cost of goods sold for September