Below is various cost and revenue data for Salem the Cat Manufacturing, which produces the T-Toaster Mailbox. Note that the accounts in this problem are shown in no particular order. DIRECT LABOR 2,000 PURCHASES OF RAW MATERIALS 2,100 INDIRECT LABOR 530 INSURANCE, FACTORY 400 PROPERTY TAXES, FACTORY 700 FACTORY SUPERVISION 620 FACTORY ENGINEERING SUPPORT 330 FINISHED GOODS INVENTORY, JANUARY 1 30 FINISHED GOODS INVENTORY, DECEMBER 31 100 FACTORY MAINTENANCE 120 RAW MATERIALS INVENTORY, JANUARY 1 110 RAW MATERIALS INVENTORY, DECEMBER 31 50 DEPRECIATION, FACTORY 1,200 UTILITIES, FACTORY 720 WORK-IN-PROCESS INVENTORY, JANUARY 1 10 WORK-IN-PROCESS INVENTORY, DECEMBER 31 20 REQUIRED: Compute Salem's Cost of Goods Sold Expense for the period