Calculate cost of goods manufactured and cost of goods sold from the following account balances relating to 2022 (in € millions):

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Property tax on plant building 0.45 Marketing, distribution and customer-service costs Finished goods stock, 1 January 2022 5.55 4.05 Plant utilities 2.55 Work-in-progress stock, 31 December 2022 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 2022 5.10 Depreciation of plant equipment 1.65 Plant repairs and maintenance 2.40 Work-in-progress stock, 1 January 2022 3.00 Direct manufacturing labour 5.10 Indirect manufacturing labour 3.45 Indirect materials used Miscellaneous plant overhead 1.65 0.60