Based on the data below, complete a Statement of Cost of Goods Manufactured: Materials Inventory, 1-1-2020: $22,000 Materials Inventory, 12-31-2020: $25,000 Materials Purchased: $21,000 Indirect Materials Used: $1000 Direct Labor: $18,000 Indirect Labor: $3000 Other Factory Overhead: $8000 WIP, 1-1-2020: $20,000 WIP, 12-31-2020: $24,000 Finished Goods, 1-1: $30,000 Finished Goods, 12-31: $32,000 Based on the data provided, compute the Cost of Goods Sold.