In its first month of business, Soles for Souls, Inc., started and completed 5,000 shoes and sold 4,000 shoes during the month. Its cost for the month included: Advertising Costs $100 $3.00 $1.00 $1,000 $4,000 Direct materials per shoe Direct labor per shoe Allocated Manufacturing Overhead Sales Manager's Salary Calculate Soles for Soul's cost of goods manufactured for the month.