The Following Data Relates to the Solar Products Company for the Fiscal

The following data relates to the Solar Products Company for the fiscal year ended December 31: $$\begin{array} { l r } \text { Direct Materials Inventory, Beginning } & \$ 60 \\\text { Direct Materials Inventory, Ending } & 40 \\\text { Direct Materials Purchases } & 290 \\\text { Direct Labor } & 33 \\\text { Finished Goods Inventory, Beginning } & 90 \\\text { Finished Goods Inventory, Ending } & 100 \\\text { Factory overhead } & 155 \\\text { Work-in-Process Inventory, Beginning } & 80 \\\text { Work-in-Process Inventory, Ending } & 60\end{array}$$ Required:
Prepare a statement of cost of goods manufactured and cost of goods sold.