Snail Company has probided the following inventory and cost data for the just completed year: $4,000 25,000 87,000 Inventories Increase in raw materials Decrease in work in process Increase in finished goods costs incurred Advertising expense Direct labour cost Purchases of raw materials Rent, factory building Indirect factory labour Sales commissions utilities, factory Maintenance, factory equipment Supplies, factory Depreciation, office equipment Depreciation, factory equipment $200,000 190,000 155,000 60,000 114,700 76,000 18,000 48,000 2,3001 21,000 76,000 (a.) Calculate the cost of goods manufactured. (b.) Calculate the cost of goods sold