Calculate the following amounts using the information below (Remember you can email me your calculations for possible partial credit): - Raw Materials Inventory, Jan 1$60,000 - Work in Process Inventory, Jan 1$150,000 - Finished Goods Inventory, Jan 1$20,000 - Material Purchases $80,000 - Direct Labor $170,000 - Indirect Labor $15,000 - Factory Utilities $20,000 - Factory Rent $90,000 - Depreciation on Office Building $10,000 - Raw Materials Inventory, Dec 31$40,000 - Work in Process Inventory, Dec 31$100,000 - Finished Goods Inventory, Dec 31$130,000 a. Direct Materials Used b. Factory Overhead c. Cost of Goods Manufactured d. Cost of Goods Sold