Question 3 Coquitlam Ltd. has the below inventory balances and other information at the end of Dec 2019. Balanes Beginning Ending Direct Mate Working on Process laventory Finished Goods ventory S 10,800.00 S 9,000.00 S 2,000.00 3.500.00 S 1,200.00 $ 3.800.00 Other information Purchase of Direct Material Is 40,000.00 Factory Supervisor Salaries S5.750.00 Sales Salaries and Commiss7.250.00 Delivesy Cost $ 1.400.00 Sales Revenge S 115,000.00 Factory Utility Costs is 1.200.00 Factory Rent S 17.750.00 Direct Labor $ 21,000.00 Required: Please calculate the amount of cost of goods manufactured