The following selected account balances for the year ended December 31 are provided for Amita Company: Purchases of raw materials Direct labour Maintenance, factory Selling and administrative salaries Depreciation, factory equipment Cleaning supplies Sales commissions Utilities, factory building Rent, factory Depreciation, sales equipment Insurance, factory equipment Advertising expense $260,000 65.000 74.000 179,000 110,000 6,000 350.000 52.000 90,000 80,000 8,000 300,000 In addition, you have the following information about inventories during the year: Increase in raw materials $10,000 Decrease in work in process $15,000 Beginning finished goods $30,000 (1,000 units) Ending finished goods$? (3,400 units) Equivalent units produced $? (27,600 units) Cleaning supplies are in the factory, Assume the company uses FIFO. Required: (a.) Calculate the cost of the 27,600 equivalent units that were produced during the year. (b.) Calculate the cost of the ending finished goods inventory. (c.) Calculate the cost of goods sold