$\backslash$table$[[$Sales$,1275000],[$Depreciation$,$ factory,$79,050],[$Utilities$,$ factory,$19,635],[$Administrative expense,$144,],[$Purchase of raw materials,$368,730]]$

Raw materials, Mar$31,2020,41,820$

selling expense $,84,150$

Raw materials, Mar$1,202061,200$

Work$-$in$-$Process inventory, Mar$3151,000$

Insurance, factory

$21,420$

Direct labour $,80,223$

Work$-$in$-$Process inventory, Mar$1$st $,91,800$

Indirect labour $,156,060$

Finished Goods Inventory, Mar$1$st $,132,600$

Supplies, factory

$7,140$

Finished Goods Inventory, Mar$31107,100$

Maintenance, factory

$45,390$

Required: Find COGS