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Use the following information for Acme, Inc., as of December 31 Administrative salaries Depreciation of factory equipment Depreciation of delivery vehicles Direct labor Factory supplies used Finished goods inventory, January 1 Finished goods inventory, December 31 Factory insurance Interest expense Factory utilities Factory maintenance Raw materials inventory, January 1 Raw materials inventory, December 31 Raw material purchases Rent on factory building Repairs of factory equipment Sales commissions Goods in process inventory, January 1 Goods in process inventory, December 31 S 32,000 25,000 9,000 68,000 12,000 57,000 68,000 15,500 12,000 14,000 7,500 8,000 4,000 125,000 25,000 11,500 37,500 3,500 2,000 What is the correct amount of cost of goods manufactured