Calculate cost of goods manufactured and cost of goods sold from the following account balances relating to 2015 (in € millions):
Property tax on plant building..................................................0.45
Marketing, distribution and customer-service costs.........................5.55
Finished goods stock, 1 January 2015.........................................4.05
Plant utilities.......................................................................2.55
Work-in-progress stock, 31 December 2015..................................3.90
Depreciation of plant building...................................................1.35
General and administrative costs (non-plant) .................................6.45
Direct materials used............................................................13.05
Finished goods stock, 31 December 2015....................................5.10
Depreciation of plant equipment................................................1.65
Plant repairs and maintenance...................................................2.40
Work-in-progress stock, 1 January 2015.......................................3.00
Direct manufacturing labour.....................................................5.10
Indirect manufacturing labour..................................................3.45
Indirect materials used.............................................................1.65
Miscellaneous plant overhead...................................................0.60