Purchases of materials 71000 Direct labor 188200 Depreciation of office equipment 3000 Finished goods at 31 Dec 2021 22000 Depreciation of factory Machinery 3500 Direct material inventory increased during the year 2021 15000 Delivery expenses 4000 Sales on credit 468000 Indirect labor 23 400 Marketing costs 43000 Heating and lighting (45% are for office and remainder for factory) 50000 Work in process at 1 Jan 2021 49000 Finished goods at 1 Jan 2021 16000 Work in process at end of 31 Dec 2021 44000 Office general expenses 24000 Rent and rates (Factory: office to be apportioned 3:1) 24000 There was no manufacturing overhead under or over applied during 2021. REQUIRED: a.) Prepare a Statement of cost of goods manufactured for 2021. b.) Journal entries, including explanation to record: i.) raw materials issued to production. ii.) labor cost applied to production. iii) completed finished goods transferred iv) Sales of finished goods and cost of goods sold.