Companys compilation of cost accounting data disclosed the following:

Beginning raw materials inventory, Jan. 1, 2019	2,000
Commissions sales	12,000
Cost of goods manufactured	?
Cost of goods sold	?
Depreciation office building	4,000
Work in process inventory Dec 31, 2019	3,000
Direct labor	12,000
Factory depreciation machinery	6,000
Finished goods inventory Dec 31, 2019	3,000
Indirect materials	5,000
Other office supplies	5,000
Finished goods inventory Jan 1, 2019	9,000
Product promotion expenses	10,000
Production Indirect labor	4,000
Purchases of direct materials	28,000
Raw materials inventory, Dec. 31, 2019	5,000
Supervisory salaries	7,000
Utilities office	2,000
Work in process inventory Jan 1 2019	8,000

Required:

Prepare Deira Companys Statement of Cost of Goods Sold: