Question 1.4 (Total: 27 marks) The accounts for a manufacturing company for an accounting period are listed below. \begin{tabular}{|l|r|} \hline Sales & $39,000 \\ \hline Cost of goods sold & ? \\ \hline Cost of goods manufactured & ? \\ \hline Purchases of direct materials & $11,000 \\ \hline Direct labour & $5,000 \\ \hline Finished goods inventory, beginning & $5,000 \\ \hline Work in process, beginning & $800 \\ \hline Work in process, ending & $3,000 \\ \hline Gross margin & $11,700 \\ \hline Finished goods inventory, ending & ? \\ \hline Accounts payable, beginning & $4,000 \\ \hline Accounts payable, ending & $2,800 \\ \hline Direct materials inventory, beginning & $1,000 \\ \hline Direct materials inventory, ending & $3,000 \\ \hline Direct materials used & ? \\ \hline Indirect labour & $2,000 \\ \hline Indirect materials used & $4,000 \\ \hline Utilities expense, factory & $3,000 \\ \hline Depreciation on factory equipment & $7,000 \\ \hline \end{tabular} Required: 1. Find the unknown amounts indicated by question marks