calculate the following amounts using the information below

Calculate the following amounts using the information below (show and la Raw Materials Inventory, Jan 1 $45,000 Work in Process Inventory, Jan 1 $65,500 Finished Goods Inventory, Jan 1 $125,000 Material Purchases $60,000 Indirect Materials $2,000 Direct Labor $142,500 Indirect Labor $3,000 Factory Utilities $15,000 Factory Supplies $8,000 Factory Rent $92.000 Depreciation on Office Building $12.000 Raw Materials Inventory, Dec 31 $75.000 Work in Process Inventory, Dec 31 $106.000 Finished Goods Inventory. Dec 31 $20.000 1. Direct materials used 2. Factory overhead 3. Cost of Goods Manufactured 4. Cost of Goods Sold