Save & Exit Sut Portland Manufacturing had the following data for the period just ended: 18 10 points Work in process, Jan. 1 Work in process, Dec. 31 Finished goods, Jan. 1 Finished goods, Dec. 31 Direct materials used Direct labor Factory depreciation Sales Advertising expense Factory utilities Indirect materials Indirect labor $ 20,500 42,000 72,000 62,000 121,000 255,000 82,000 905,000 51,000 25,500 16,000 31,000 01:24:02 Required: A. Calculate Portland's cost of goods manufactured B. Calculate Portland's cost of goods sold. A. Cost of goods Manufactured B. Cost of goods sold