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