Shay Corporation provides the following information for 2017: (Click the icon to view the information for 2017.) Calculate (a) Cost of goods manufactured in 2017 and (b) Cost of goods sold in 2017. Calculate (a) Cost of goods manufactured in 2017 Data Table Total manufacturing costs to account for $ $ Cost of goods manufactured in 2017 Beginning work-in-process inventory, 1/1/2017 Total manufacturing costs incurred in 2017 Ending work-in-process inventory, 12/31/2017 Beginning inventory of finished goods, 1/1/2017 Ending inventory of finished goods, 12/31/2017 8,000 163,000 14,000 14,000 $ Calculate (b) Cost of goods sold in 2017. $ $ 17,000 Less: Cost of goods sold in 2017 Print Done