The following information is available for Kingbird Company. January 1, 2025 2025 December 31, 2025 Raw materials inventory $21,200 $30,600 Work in process inventory A 14,100 17,650 Finished goods inventory 27,650 21,420 Materials purchased $153,000 Direct labor 224,400 Manufacturing overhead 183,600 Sales revenue 928,200 mpute cost of goods manufactured. (Assume that all raw materials used were direct materials.) KINGBIRD COMPANY Cost of Goods Manufactured Schedule S