Templar Company, a manufacturing firm, has supplied the following information from its accounting records for the month of November: 1. Factory supplies used Depreciation on factory building Salary of company controller Factory janitorial costs Marketing and promotion Direct labor cost Purchases of raw materials Finished Goods Inventory, Nov. 1 Finished Goods Inventory, Nov. 30 Work in Process Inventory, Nov. 1 Work in Process Inventory, Nov. 30 Materials Inventory, Nov. 1 Materials Inventory, Nov. 30 $18,000 17,000 6,000 5,000 4,500 22,000 10,000 2,250 3,750 4,200 2.750 3,500 5,100 Required a. Prepare a Statement of Cost of Goods Manufactured b. Prepare a Statement of Cost of Goods Sold