Q3) Following is the information of Casio Company. Direct labor cost....... $60,000. Cost of Goods sold...... $222,000. Factory overhead is applied at the rate of 140% of direct labor cost. Inventory account showed these beginning and ending balances: September 1 Finished goods.. $30,000 Work in process. 19,200 Materials.. 14,000 Other data: Marketing expenses. $15,100 General and administrative expenses.. 21,900 Sales for the month...... 171,000 Required: Cost of goods manufactured and sold statement. September 30 $35,000 26,000 14,800