Answer:
             Cost of goods manufactured
Cost of goods sold                   $467,000
Closing Inventory of finished goods      515,600
 Cost of Goods Available for Sales     982,600                                  Â
opening Inventory of FG Â Â Â Â Â Â Â Â Â Â Â Â (467,000)
Cost of Goods Manufactured          515,600 Â
Explanation: