3. The accounts for a manufacturing company for an accounting period are listed below. Find the unknown amounts indicated by question marks.

Sales	$39,000
Cost of goods sold	?
Purchases of direct materials	$11,000
Direct labour	$5,000
Finished goods inventory, beginning	$5,000
Work in process, beginning	$800
Work in process, ending	$3,000
Gross margin	$11,700
Finished goods inventory, ending	?
Accounts payable, beginning	$4,000
Accounts payable, ending	$2,800
Direct materials inventory, beginning	$1,000
Direct materials inventory, ending	$3,000
Indirect labour	$2,000
Indirect materials used	$4,000
Utilities expense, factory	$3,000
Depreciation on factory equipment	$7,000