Office salaries $25,000 Advertising expense $13,000 Materials inventory, Jan $39,000 11 Direct labor $30,000 Materials inventory, Jan $38.000 31 Office supplies $1,000 Sales $118,000 Work-in-process, Jan 1 $12,000 Materials purchased $16,000 Work-in-process, Jan 31 $16,000 Finished goods, Jan 1 $24,000 Factory depreciation $12,000 Finished goods, Jan 31 $22,000 Units completed 5,600 Factory utilities $6,000 $17,000 Factory rent Use the above information to answer questions 7-9 Cook Co. reports the above information for January. Determine the cost of materials used in January $38,000 $55,000 $55,000 $17,000 $17,000 Factory rent Determine the cost of goods sold (COGS) for January. $94,000 $78,000 $76,000 $80,000 Question 917 points Factory rent Compute the unit cost for January (round to 2 decimal places): $14.11 $14.64 $14.82 $13.93