The following data (in thousands of taka) have been taken from the accounting records of Camel Bangladesh, for the calendar year 2021. Sales Tk 870 Purchases of raw materials Tk 190 Direct labor Tk 200 Manufacturing overhead Tk 230 Administrative expenses Tk 150 Selling expenses Tk 140 Raw materials inventory, beginning Tk 10 Raw materials inventory, ending Tk 40 Work in process inventory, beginning Tk 20 Work in process inventory, ending Tk 50 Finished goods inventory, beginning Tk 90 Finished goods inventory, ending Tk 130 Required: [Marks: 10] Using appropriate date for the statements, fine the cost of goods sold.