Chapter 5 - Job Costing Use the following information for the next 4 questions. Zestra Company had the following cost and inventory data for the month. Costs incurred for the month: Direct labor $25,000 Indirect labor 15,000 Direct materials purchased 75,000 Factory utilities 9.000 Factory depreciation 15,000 Inventories: Direct materials Work-in-process Finished goods Ending $26,000 20,000 23,000 Beginning $22,000 21,000 18,000 Choose to either use T-Accounts or create a Schedule of Cost of Goods Manufactured and Sold to answer the following questions. Whichever method you choose, you MUST submit your work (either by hand or in Excel) a. What were the costs of direct materials used in production during the month? b. What was cost of goods manufactured (assuming actual overhead = applied overhead)? c. What was the cost of goods available for sale? d. What was cost of goods sold