Sydney Sussex Street (SSS) company's business books contain the following pieces of information for the year 2019. Total Direct labor cost Total Manufacturing overhead cost Total cost of Direct materials used Finished goods Opening inventory, 1/1/2019 Finished goods Closing inventory, 12/31/2019 Work in process Opening inventory, 1/1/2019 Work in process Closing inventory, 12/31/2019 $227,900 460,900 102,900 496,900 543,900 294,900 319,900 Work out, showing all necessary calculations, SSS's Cost of Goods Sold (CGS) (5 marks); AND, Cost of Goods Manufactured (3 marks) for 2019