Which of the following is not an element of manufacturing overhead? o Factory repairman's wages. Plant manager's salary. Sales manager's salary. O Product inspector's salary. Marigold Corp. reported the following year-end information: $1080000 300000 Beginning work in process inventory Beginning raw materials inventory Ending work in process inventory Ending raw materials inventory Raw materials purchased Direct labor Manufacturing overhead 900000 480000 1020000 820000 820000 Marigold Corp.'s cost of goods manufactured for the year is $2480000. O $2840000. $2660000. O $2300000. Sheridan Company's accounting records reflect the following inventories: Dec. 31, 2019 Dec. 31, 2020 $ 80000 $ 64000 Raw materials inventory Work in process inventory Finished goods inventory 104000 116000 100000 92000 During 2020, Sheridan purchased $1370000 of raw materials, incurred direct labor costs of $250000, and incurred manufacturing overhead totaling $160000. Assume Sheridan's cost of goods manufactured for 2020 amounted to $1784000. How much would it report as cost of goods sold for the year? O $1776000 O $1692000 O $1884000 $1792000