(3 Marks in total) Suppose you have been provided with the following list of expenses and asked to identify COGS expenses, and calculate the direct cost total (COGS). Expenses 2021 Big wood pieces used at the shop floor 12200 Big nails that can be tracked for production 600 Receptionist salary 2100 The purchase of specialist contract welding services 1260 Material for cleanup shop floor and office ordered every month. 80 Monthly salary of the quality control manager 6850 Expenses paid for deliver and supply based on the production 2250 (For your answers use TWO decimal places) What is the direct cost total (COGS) for this company