The following information is from ABC Company's general ledger: Beginning and ending inventories, respectively, for raw materials were $9,200 and $11.200 and for work in process were $21,200 and $23,200. Raw material purchases and direct labor costs incurred were $37,200 each, and manufacturing overhead applied amounted to $21,200. Required: Prepare a statement of cost of goods manufactured for ABC Company. (Amounts to be deducted should be indicated by a minus sign.) ABC COMPANY Statement of Cost of Goods Manufactured Raw materials: Raw materials available for use 0 Cost of raw materials used $ 0 Total manufacturing costs Cost of goods manufactured $ 0