Question 22 (10 points Listen Cost of direct materials used in production $66,000 Direct labor 73,000 Factory overhead 25,000 Work in process inventory, June 1 45,000 Work in process inventory, June 30 43,000 Finished goods inventory, June 1 29,000 Finished goods inventory, June 30 22,000 Given the data above calculate: 1. Cost of goods manufactured 2. Cost of goods sold You MUST show your work, wording is not necessary but you must type your numbers and clearly label your final answers.