Vancouver Ltd. has the below inventory balances and other information at the end of Dec 2019. Balances BeginningEnding Direct Material $12,450.00 $8,000.00 Working in Process Inventory $850.00 $3,500.00 Finished Goods Inventory $200.00 $3,800.00 Other information Purchase of Direct Material $45,000.00 Factory Supervisor Salaries $5,750.00 Sales Salaries and Commissions $7,250.00 Delivery Cost $1,400.00 Sales Revenue $115,000.00 Factory Utility Costs $1,200.00 Factory Rent $17,750.00 Direct Labor $23,000.00 Requirement 1. Cost of Goods Manufactured =Direct Material Used Direct Labor Manufacturing Overhead Total Manufacturing Overhead Current Manufacturing Costs Manufacturing Costs Available to Complete Cost of Goods Manufactured 2. Calculate Cost of Goods Sold COGS