Problem 3. (20 marks) Below is some information for the month of September for XYZ Firm.

Beginning Balance Ending Balance

Direct Materials $16,500 . $19,300

WIP 35,400 28,500

FG 58,600 77,400

Direct Labour 143,000

Indirect Labour 54,200

Sales salaries 33,400

Administrative Salaries 456,700

Utilities in Factory 16,400

Depreciation of office equipment 18,400

Depreciation on factory equipment 33,800

Sales 945,300

Depreciation on sales peoples car 45,900

Purchases of direct materials 62,600

Rent on CEO's office 94,300

1. Compute COGM (cost of goods manufactured)