Ravioli Corporation reported the following data for the month of January Beginning Balance Ending Balance $18,700 $25,550 Raw materials Work in process $30,020 $20,740 $54,330 Finished $40,600 goods Amount Additional information: Description Raw material purchases (all materials are direct) Direct labor cost Actual manufacturing overhead cost Applied manufacturing overhead cost $31,000 $20.000 $57,300 $60,500 What is the cost of goods manufactured for January closest to What is the adjusted cost of goods sold for January closest to