The following inventory and cost data for the just completed year are taken from the accounting records of Sankar Company: 
Required:
(a. )Calculate the cost of goods manufactured.
(b. )Calculate the cost of goods sold
Definitions:
Computed Tomography
A medical imaging procedure that uses computer-processed combinations of many X-ray measurements taken from different angles to produce cross-sectional images of specific areas of a scanned object, allowing the user to see inside the object without cutting.
Brain-Imaging
The use of various techniques to visualize the structure or function of the brain, including MRI and CT scans.
Electroencephalogram
A test that measures and records the electrical activity of the brain.
Electrical Energy
Energy that is made available by the flow of electric charge through a conductor.
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