No. 2 (12 points) Prepare the 2021 statement of cost of goods manufactured by the following information is available for Fila Company. Income Statement August 1, 2020 Materials inventory $ 75,000 Work in process inventory 43,500 Finished goods inventory 96,000 Advertising Expenses Depreciation expense - office equipment Direct labor Indirect labor Insurance expense - factory Materials purchased Office Utilities Expense Property taxes - factory Rent expense - factory Sale Salaries Expense Sales Utilities Expense - factory July 31, 2021 $ 93,000 60,600 81,000 45,000 80,000 450,000 130,000 70,000 525,000 45,000 48,000 135,000 45,000 2,585,700 75,000 er spens