Use the following information to calculate the cost of goods manufactured and cost of goods sold for Manual Manufacturing Corp. Inventories Beginning Ending Raw Materials 24,200 29,000 Work-in-Process 38,300 34,200 Finished. Goods 13,600 21,100 Other Information Purchases of materials 77,700 Direct Labor 90,000 Manufacturing Overhead 43,600 Manual Manufacturing Corp. Cost of Goods Manufactured > > > Cost of Goods Sold