The following information is available for the XYZ Corporation for the year ended Dec 31 2021 (all cost in GHC). Cost Item Cost Cost Item Cost Property Taxes on factory building 3,000 Depredation on factory equipment 11,000 Marketing Expenses 37,000 Factory repair and maintenance 16,000 Finished Goods Inventory Dec 31 2020 27,000 Work in process inventory Dec 31 2020 20,000 Factory Utilities 17,000 Direct Labour OOO'VE Work in progress inventory Des 31 2021 26,000 Indirect Labour 23.000 Depreciation on factory building 9,000 indirect Materials used 11,000 Non factory administrathe expenses 43,000 Misc Factory overhead 4,000 Direct materials used 87,000 Sales 300,000 Finished goods Inventory Dec 31 2021 34,000 1.Cout of goed manufactured/Product ceits 2. Prime costs 3. Comvoralon coals 4. Period costs 5. Cost of good sold 6. Gross Profit 7, Operating Income