27) Portland Manufacturing had the following data for the period just ended: Work in process, Jan. 1 Work in process, Dec. 31 Finished goods, Jan. 1 Finished goods, Dec. 31 Direct materials used Direct labor Factory depreciation Sales Advertising expense Factory utilities Indirect materials Indirect labor A. Calculate Portland's Bo Caculate Portland's $21,000 40.000 70,000 61,000 126,000 260,000 80.000 945,000 52,000 27,000 19,000 35,000 cost of goods manufactured. cost of goods sold. Required