QgLThe following are the account balances of 2021. Compute the cost of goods manufactured and the cost of goods sold. Property tax on building 35 3,800 Finished goods inventory, January 1, 2019 32,400 Marketing, distribution and customer service costs 42000 Plant utilities 20,400 Work-inprocess inventory, December 31, 2019 31,200 Finished goods inventory, December 31, 2019 40,800 Indirect manufacturing labour 22,600 Indirect materials used 13,200 Miscellaneous plant overhead 5,800 General and administrative (non-plant) 51600 Note: Building is assumed to be plant building Compute the costs of goods manufactured and cost of goods sold