Sydney Sussex Street (SSS) companys business books contain the following pieces of information for the year 2019.

Total Direct labor cost	$227,900
Total Manufacturing overhead cost	460,900
Total cost of Direct materials used	102,900
Finished goods Opening inventory, 1/1/2019	496,900
Finished goods Closing inventory, 12/31/2019	543,900
Work in process Opening inventory, 1/1/2019	294,900
Work in process Closing inventory, 12/31/2019	319,900

Work out, showing all necessary calculations, SSSs Cost of Goods Sold (CGS) ; AND,

Cost of Goods Manufactured for 2019.