Sad Company has determined the following information for the year ended December 31, 2010: Direct labor $16,840 Direct material used 16,300 General and administrative expenses 14,240 Indirect production costs 16,780 Selling expenses 13,599 Work in process inventory, January 1, 2010 0 Work in process inventory, December 31, 2010 0 Finished goods inventory, January 1, 2010 0 Finished goods inventory, December 31, 2010 ? Cost of goods sold 42,720 Requirements: A) What is the Cost of Goods Manufactured for the year ended December 31, 2010? B) What is Finished Goods Inventory at December 31, 2010?