Skysong, Inc. incurred the following costs while manufacturing its product. Materials used in product $124,000 Advertising expense $48,600
Depreciation on plant 67,300 Property taxes on plant 18,700
Property taxes on store 7,960 Delivery expense 30,900
Labor costs of assembly-
line workers 119,500 Sales commissions 37,900
Factory supplies used 26,500 Salaries paid to sales
clerks 60,600
Work in process inventory was $13,000 at January 1 and $17,100 at December 31. Finished goods inventory was $69,400 at January 1 and $48,200 at December 31.
1. Compute cost of goods manufactured.
2. Compute cost of goods sold.

Problem 3: access control pokeygram, a cutting-edge new email start-up, is setting up building access for its employees. there are two types of employees: managers and engineers, and there are three departments: security, networking, and human resoures. each employee works in a single department, and each department is housed on a different floor. managers are allowed access to any floor, while engineers are allowed access only to their own floor. there are three badge-operated elevators, each going up to only one distinct floor. every employee has one badge. pokeygram wants to use the best possible access control method in order to minimize delay for the elevators (a) access control matrix, 1. which of the following would you recommend that pokeygram use: (b) access control lists, or (c) capabilities? make sure to justify your answer. 2. what, if any, would be the benefits (and/or disadvantages) of using rbac (role-based access control) in this situation? keep your solution for this problem limited to 10-12 lines of text.