DO NOT round any answer during the calculation!!!

Lumtra Inc. is a manufacturing company that produces flowerpots globally. Information taken from the accounting records for the fourth quarter of the year is shown below: Beginning raw materials inventory: $13,500 Purchases of raw materials: $31,000 Ending raw materials inventory: $4,200 Direct labour: $20,000 Total manufacturing overhead: $23,700 Beginning work in process inventory: $7,800 Ending work in process inventory: $17,800 Yearly rent for production facility: $38,000 Yearly property taxes: $19,500 1. Calculate raw materials available for use. (2 marks) Number 2. Calculate the raw materials used in production. (2 marks) Number 3. Calculate the total manufacturing costs. (3 marks) Number 4. Calculate cost of goods manufactured. (3 marks) Number