The following data from the just-completed year are taken from the accounting records of Eccles Company: Sales Direct labour cost Raw material purchases Selling expenses Administrative expenses Manufacturing overhead applied to work in process Actual manufacturing overhead costs Inventory Raw materials Work in process Finished goods Beginning of End of Year Year $ 10,000 $ 12,000 7,000 22,000 72,000 27,000 $550,000 $520,000 What is the cost of goods available for sale? $490,000 [Assume that the Cost of Goods $475,000 Manufactured is $475,000.] $497,000 What is the unadjusted cost of goods sold? $547,000 What is the adjusted cost of goods sold? Choose