Question 3: Success Ltd. has the below inventory balances and other information at the end of Dec 2019. Balances Beginning Ending Direct Material $ 11,750.00 $ 8,000.00 Working in Process Inventory $ 1,850.00 $ 3,500.00 Finished Goods Inventory 1,200.00 $ 3,800.00 $ $ Other information Purchase of Direct Material Factory Supervisor Salaries Sales Salaries and Commissions Delivery Cost Sales Revenue Factory Utility Costs Factory Rent Direct Labor $ 40,000.00 5,750.00 7,250.00 1,400.00 115,000.00 1,200.00 17,750.00 25,000.00 $ Required: Please calculate the amount of cost of goods manufactured. sh (US)