Q$.($Required$)$ Newark Manufacturing produces LCD touch screen products. The company reports the following information at December $31,2014$:

$\backslash$table$[[$Materials inventory,Work in process inventory,Finished goods inventory$],[47,000,31,400,\backslash$table$[[28,000],[62,000],[53,900]],123,000,123,000,109,000]]$

What is the amount of cost of goods manufactured for the year?

What is the amount of cost of goods sold for the year?

Ex $2-11(1{?}^{st}$ edition Ex $2-11)$ Mason Company

Ex $3-3(14$t edition Ex $3-3)$ Cheyenne Hotel