Cost of goods manufactured Smart Manufacturing Systems Pty Ltd provides the following information. Administrative salaries Advertising expense Direct labour Factory depreciation Finished goods, 1 July 2018 Finished goods, 30 June 2019 Income tax expense Indirect labour Materials inventory, 1 July 2018 Materials inventory, 30 June 2019 Materials purchased Sales Work in process, 1 July 2018 Work in process, 30 June 2019 $ 20 000 12 000 30 000 6000 20 000 18 000 2 000 15 000 40 000 38 000 16 000 108 000 13 000 14 000 Required (a) Calculate total manufacturing costs for the period ending 30 June 2019. (b) Calculate cost of goods manufactured for the period ending 30 June 2019. (c) Calculate cost of sales for the period ending 30 June 2019. (d) Calculate profit or loss after tax for the period ending 30 June 2019. (105)