Question 3 Access Ltd. has the below inventory balances and other information at the end of Dec 2019. Balances Beginning Ending Direct Material Working in Process Inventory Finished Goods Inventory $ $ $ 15,750.00 2.850.00 2,200.00 $ 8,000.00 $ 3,500.00 3,800.00 Us Other information Purchase of Direct Material Factory Supervisor Salaries Sales Salaries and Commissions Delivery Cost Sales Revenue Factory Utility Costs Factory Rent Direct Labor S $ S S S is $ 50,000.00 5.750,00 7,250,00 1.400.00 115,000.00 1.200,00 172750.00 28.000.00 Required: I Please calculate the amount of cost of goods manufactured