QUESTION 2 Deja Brew Company reported the following for the most recently completed fiscal year: Work-in-Process Inventory, Beginning $63,500 Raw Materials Purchased $109,600 Work-in-Process Inventory, Ending $58,200 Direct Labor $180,800 Finished Goods Inventory, Beginning $31,600 Manufacturing Overhead $95,900 Finished Goods Inventory, Ending $31,500 Cost of Goods Manufactured $391,200 Calculate cost of goods sold for the year