The following data of December 31, 19B trail balance of cricket company showed: Prepare cost of goods manufactured and cost of goods sold on the basis of given data Sales-----------------------$14,500,500 Sales returns--------------------------- $ 25,200 Purchase---------------------2,400,000 Factory overhead------------------$ 1,885,600 Transportation in-------------$ 32000 Advertising expense--------------- $ 1,55,000 Direct Labor--------------$ 3,204,000 Delivery expense----------------------$ 65000 Sales salaries---------------$ 200,000 Marketing expense ------------------$ 100000 Inventories DECEMBER 31, 19B DECEMBER 31, 19A Material $ 567400 $620000 Work in Process 136800 129800 Finished Goods 196000 176000