The following information $($in millions$)$ relates to Wright Corporation:

$$ Work in process inventory, $1$ January $2024$: $$15$

$$ Direct materials inventory, $31$ December $2024$: $10$

$$ Finished goods inventory, $31$ December $2024$: $20$

$$ Accounts payable, $31$ December $2024$: $28$

$$ Accounts receivable, $1$ January $2024$: $51$

$$ Work in process inventory, $31$ December $2024$: $8$

$$ Finished goods inventory, $1$ January $2024$: $40$

$$ Accounts receivable, $31$ December $2024$: $37$

$$ Accounts payable, $1$ January $2024$: $42$

$$ Direct materials inventory, $1$ January $2024$: $31$

$$ Plant utilities: $9$

$$ Indirect manufacturing labour: $24$

$$ Depreciation $$ plant and equipment: $5$

$$ Revenue: $352$

$$ Miscellaneous manufacturing overhead: $12$

$$ Marketing, distribution and customer service costs: $92$

$$ Direct materials purchased: $83$

$$ Direct manufacturing labour: $48$

$$ Plant supplies used: $3$

$$ Property taxes on plant: $7$

A$.$ Prepare a Schedule of Cost of Goods Manufactured for $2024$; and

B$.$ Prepare a Statement of Cost of Goods Sold for $2024$