The following information is available for Concord Company. January 1, 2020 2020 December 31, 2020 Raw materials inventory $22.040 $35,020 Work in process inventory 13.820 20,680 Finished goods inventory 29.710 24,900 Materials purchased Direct labor Manufacturing overhead Sales revenue $153,510 224,300 185,440 904,590 (a) Compute cost of goods manufactured. CONCORD Company Cost of Goods Manufactured Schedule