The following are partially completed T-accounts for Blossom. The accountant needs help filling in the remaining details of the accounts before closing month-end and starting next month's transactions. The only additional information available for this month includes payroll records and a few other items, as follows. 1. Blossom paid $94,000 in total payroll costs this month, split evenly between hourly manufacturing worker wages and manufacturing supervisor salaries. 2. It paid $3,800 in total utility costs: 75% was for manufacturing facilities, and 25% was for executive and administrative space. 3. Buildings and equipment used in manufacturing are depreciated at a steady rate of $18,000 per month; buildings and office equipment in executive and administrative spaces are depreciated at a steady rate of $13,000 per month. 4. Other indirect material and indirect labor costs amounted to $2,700. (a) Determine the COGS and COGM this month