The following data refer to Sydney Manufacturing Pty Ltd for the current year.

Sales revenue $2,546,000

Raw materialsl inventory, 1 January 106800

Purchase of raw materia 877,200

l Raw material inventory, 31 December 70,800

Direct labour cost incurred 568,800

Selling and administrative expense 322,800

Indirect Labour cost incurred 180,000

Council rates 108,000

Depreciation on factory building 150,000

Income tax expense 30,000

Indirect material used 54,000

Depreciation on factory equipment 72,000

Insurance on factory and equipment 48,000

Electricity for factory 84,000

Work in Process inventory, 1 January 0

Work in Process inventory, 31 December 48000

Finished goods inventory, 1 January 42000

Finished goods inventory, 31 December 48000

Required 

what is the relationship between the schedule of cost goods manufactured and cost of golds sold in Sydney Manufacturing Pty ltd?