Macpherson Ltd is a manufacturer of face masks. The following data was extracted from the trial balance as at 30 June 20XX. Account Amount $ Raw materials, opening 20,000 Raw materials, closing 12,000 Raw materials purchase 125,000 Raw materials, returns 3,000 Work in process, opening 24,000 Work in process, closing 32,000 Finished goods, opening 53,000 Finished goods, closing 16,000 Delivery cost of raw materials 8,000 Direct labour 80,000 Indirect labour 18,000 Salesman salaries 28,000 Office workers salaries 22,000 Shop insurance 13,000 Machinery depreciation 43,000 Machinery repairs 17,000 Factory utilities 9,000 Miscellaneous office costs 6,000 Advertising costs 15,000 Required: Prepare the cost of goods manufactured statement for the year ended 30 June 20XX