The following information is available for Aikman Company 2020 December 31, 2020 January 1, 2020 $21.950 18.360 28.500 $31.370 18.110 23.650 Raw materials inventory Work in Wrocess in grocess inventory Finished goods inventory Materials purchased Direct labor Manufacturing overhead Sales revenue $158.710 223.790 181.740 9021050 (a) Compute cost of goods manufactured Aikman Company Cost of Goods Manufactured Schedule Work-in-Process inventory, 1/1 Work in Process Inventory 11 Direct Materials Direct Labor Manufacturing Overhead Total Manufacturing Costs Total Cost of Work-in-process inventory $