Current Attempt in Progress Month # Machine Maintenance Hours (X) Costs (Y) Jan 3,000 $440 Feb 4,500 $690 Mar 8,000 $510 Apr 7,000 $600 May 6,000 $550 Jun 9,000 $980 Jul 3,500 $840 Aug 5,500 $600 What does the slope represent? the rate at which the independent variable changes as a result of changes in the dependent variable the rate at which the dependent variable changes as a result of the fixed cost component the rate at which the X variable changes as a result of the Y variable the rate at which the Y variable changes as a result of the X variable Swifty Manufacturing Inc.'s accounting records reflect the following inventories: Dec. 31, 2021 Dec. 31, 2022 Raw materials inventory $100800 $79100 Work in process inventory 130300 145400 Finished goods inventory 125700 116000 During 2022, Swifty purchased $949200 of raw materials, incurred direct labour costs of $124200, and incurred manufacturing overhead totalling $160000. Swifty Manufacturing's cost of goods manufactured for 2022 amounted to $1240000. How much would it report as cost of goods sold for the year? $1230300 $1249700 $1248500 $1364200