Imperial Shoe Company, a manufacturing firm, has supplied the following information from its accounting records for the month of November 2021:

Factory supplies used $18,000

Depreciation of factory equipment 17,000

Depreciation of office building 23,000

Salary of factory manager 36,000

Factory janitorial cost 5,000

Marketing and promotion costs 4,500

Other materials used 1,250

Direct labor cost (5,000 hours used) 22,000

Purchase of raw materials 10,000

Finished goods inventory Nov. 1 2,250

Work in process inventory Nov. 1 4,200

Raw materials inventory Nov. 1 3,500

Finished goods inventory Nov. 30 3,750

Work in process inventory Nov. 30 2,750

Raw materials inventory Nov. 30 5,100

. Required: A. Prepare a statement of cost of goods manufactured. B. Prepare a statement of cost of goods sold.