Selling and administrative salaries Insurance, factory Utilities, factory Purchases of raw materials Indirect labour Direct labour Advertising expense Cleaning supplies, factory Sales commissions Rent, factory building Maintenance, factory $110,000 8,000 65,000 ? 60,000 73,000 70,000 7,000 50,000 90,000 40,000 Inventory balances at the beginning and end of the year were as follows: {:[," Beginning of the Year "," End of the Year "],[" Raw materials ",$30","000,$10","000],[" Work in process ",?,20","000],[" Finished goods ",20","000,50","000]:} The total manufacturing costs for the year were $753,000, and the cost of goods sold totalled $740,000. Required: Prepare a schedule of cost of goods manufactured in good form and the cost of goods sold section of the