The account balances are listed below for a manufacturing Company for the month of August, 2012. (10 Points) Direct materials purchases 43,000 SR Direct materials inventory, August 1, 2012 37,000 Direct materials inventory, August 31, 2012 34,000 Indirect labor 3,900 Direct labor 8,000 Work-in-process inventory, August 1, 2012 52,100 Work-in-process inventory, August 31, 2012 55,000 Finished goods inventory, August 1, 2012 12,000 Finished goods inventory, August 31, 2012 14,000 Prepare a cost of goods manufactured and sold statement for KFUPM Company for the month ended August 31, 2012