Suppose you have been provided with the following list of expenses and asked to identify COGS expenses, and calculate the direct cost total (COGS). Expenses 2021 Big wood pieces used at the shop floor 13800 Big nails that can be tracked for production 500 Receptionist salary 1800 The purchase of specialist contract welding services 1020 Material for cleanup shop floor and office ordered every month. 55 Monthly salary of the quality control manager 6700 Expenses paid for deliver and supply based on the production 1500