Q2)_The following are the account balances of 2021. Compute the cost of goods manufactured and the cost of goods sold. $ 3,800 32,400 42000 20,400 Property tax on building Finished goods inventory, January 1, 2019 Marketing, distribution and customer service costs Plant utilities Work-in-process inventory, December 31, 2019 Depreciation of plant building Direct materials used Finished goods inventory, December 31, 2019 Depreciation of plant equipment Plant repairs and maintenance Work-in-process inventory, January 1, 2019 Direct manufacturing labour Indirect manufacturing labour Indirect materials used Miscellaneous plant overhead General and administrative (non-plant) 31,200 10,800 104,400 40,800 13,200 19,200 24,000 40,800 27,600 13,200 5,800 51600 Note: Building is assumed to be plant building Compute the costs of goods manufactured and cost of goods sold