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 1 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