(10 points) Below is the data for costs and expenses during 2019: Raw material inventory 31 Dec 2018 23,150 Office utilities 8.200 Raw material inventory 31 Dec 2019 36,600 Factory utilities 35,700 Finished goods inventory 31 Dec 2018 89,500 Factory machine depreciation 18.700 Finished goods inventory 31 Dec 2019 68,400 Plant manager's salary 56.700 Work in process inventory 31 Dec 2018 23,700 Finance manager's salary 45.800 Work in process inventory 31 Dec 2019 20,700 Factory property taxes 10.400 Raw material purchases 100,600 Factory repairs & maintenance 4,100 Direct factory Labor 155,700 Rent on factory facilities 3,150 Indirect factory Labor 52.700 Selling expense 30,800 Office building Insurance 5,700 Supplies for general offices 31,300 Factory insurance 7,700 Sales revenue 890.900 Sales discount 89.990 What is the Direct Material Cost? What is Direct Labor Cost? What is the Manufacturing Overhead Cost? What is the total manufacturing cost? What is the cost of goods manufactured? What is the period cost? What is the cost of goods sold? What is the gross profit? 155,700 NA 189,150 137,150 121,800 87,150 100,600 || 449,150 || 344,810 || 435,000 || 434,800 || 208,400 432,000 || 456,100