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Using the following account balances for Delray Manufacturing, calculate Delray's Cost of Goods Manufactured. Beck Manufacturing reports the following information in T-accounts for the current year. \\begin{tabular}{|c|c|} \\hline \\multicolumn{2}{|c|}{ Raw Materials } \\\\ \\hline 10,000 & \\\\ \\hline & 46,500 \\\\ \\hline 45,000 & \\\\ \\hline 8,500 & \\\\ \\hline \\end{tabular} \\begin{tabular}{|c|c|} \\hline \\multicolumn{2}{|c|}{ Work in Process } \\\\ \\hline 14,000 & \\\\ \\hline 46,500 & 131,000 \\\\ \\hline 27,500 & \\\\ \\hline 55,000 & \\\\ \\hline 12,000 & \\\\ \\hline \\end{tabular} \\begin{tabular}{|c|c|} \\hline \\multicolumn{2}{|c|}{ Finished Goods } \\\\ \\hline 16,000 & \\\\ \\hline 131,000 & 129,000 \\\\ \\hline & \\\\ \\hline 18,000 & \\\\ \\hline \\end{tabular} Given the information above, how much is Beck's Cost of Goods Manufactured and Cost of Goods Sold? Cost of Goods Manufactured Cost of Goods Sold