The following information is available for Larkspur Company January 1, 2022 2022 December 31, 2022 Raw materials inventory $26,000 $37.800 Work in process inventory Finished goods inventory 17.700 21,850 34.250 Materials purchased 26,460 $189,000 Direct labor 277,200 Manufacturing overhead 226,800 Sales revenue 1,146,600 LARKSPUR COMPANY Income Statement (Partial) Cost of Goods Available for Sale 34250 Cost of Goods Available for Sale Finished Goods Inventory. Dec. 31 Cost of Goods Manufactured Cost of Goods Available for Sale Less Finished Goods Inventory. Dec 31 26050 Cost of Goods Sold Gross Pront