Question 5 1 pts The business had the following costs during June: Research and development 9,533 Design costs 3,451 Factory utilities 7,020 Factory depreciation 4,157 Administration depreciation 3,893 Direct materials purchased 98,474 Indirect materials used 9,454 Direct labour 77,050 Indirect labour 6,898 The inventory balances were: Beginning Ending Raw materials inventory 185 976 Work in process 507 Finished goods inventory 859 450 942 Calculate cost of goods sold