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 $ $ Other information Purchase of Direct Material Factory Supervisor Salaries Sales Salaries and Commissions Delivery Cost Sales Revenue Factory Utility Costs Factory Rent Direct Labor $ $ 50,000.00 5,750.00 7.250,00 1.400.00 115,000.00 1.200,00 17.750,00 26,000.00 $ $ $ $ Required: Please calculate the amount of cost of goods manufactured