Problem 2 (Unit 4.2) Celodyne, Inc. reported the following amounts for the month of March: Cost of goods manufactured Finished goods, beginning Finished goods, ending Direct labor incurred Selling costs incurred $235,000 Raw materials, beginning 9,200 Work in process, beginning 9,900Work in process, ending 88,000 Raw materials, ending $6,800 21,500 19,700 11,500 58,000 67,000 Direct materials used Required How much is cost of goods sold for the year