38. (8 points) The following information was taken from the accounting records of Tucson Manufacturing however some of the data is missing. Sales Revenue Finished Goods Inventory, Beginning Finished Goods Inventory, Ending Direct Materials Used Selling and Administrative Expense Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Direct Labor Used Factory Overhead Total Manufacturing Cost Cost of Goods Manufactured $ 450,000 40,000 55,000 158,000 51,000 10,500 9,000 150,000 120,000 ? ? Using the data above, calculate the cost of Goods Sold