Question 41 Raw Materials Inventory Work in process inventory Finished goods inventory Beg. of Year End of Year $25,000 $31,717 $36,000 $32,587 $14,000 $28,022 Purchases of Materials Direct Labor $73,000 $41,927 $38,000 $9,000 Factory Management's Salaries Property Taxes for Factory Depreciation - plant building and equipment Repairs and maintenance - plant Marketing expenses General & administrative expenses $12,301 $4,862 $76,000 $27,181 What is Cost of Goods Sold? (Input your answers without dollar signs or commas)