Portland Manufacturing had the following data for the period just ended: Work in process. Jan. 1 Work in process, Dec. 31 ANIN Finished goods, Jan. 1. Finished goods Dec 31 Direct materials used Direct labor Factory depreciation Sales Advertising expense Factory utilities Indirect materials Indirect labor Required: A Calculato Portland's cost of goods manufactured. B. Calculato Portland's cost of goods sold. $21.000 140.000 70.000 61,000 126,000 260,000 80.000 945,000 52.000 27,000 19,000 35000 TTTT Paragraph v Arial %DOQOCEEZE O Sx o mastupa . q & v3 (12pt) VEE T ? T' T, 225 *--- B 08800 DO C S Path