The following information is related to a manufacturing company for the year ended 30 June 2020.

$

Direct materials on 1 July 2019

20,000

Direct materials on 30 June 2020

35,000

Direct materials purchased

40,000

Direct manufacturing labour costs

40,000

Indirect manufacturing labour costs

27,000

Factory repairs and maintenance costs

6,000

Indirect materials used

22,000

Marketing costs

55,000

Sales commission costs

12,000

Plant electrical expenses

9,000

Work in progress Inventory, 1 July 2019

60,000

Work in progress inventory, 30 June 2020

79,000

Finished goods inventory, 1 July 2019

81,000

Finished goods inventory, 30 June 2020

69,000

Using the information above to calculate the following:

Direct materials used

Direct manufacturing costs

Total Manufacturing cost

Cost of goods manufactured and

Cost of goods sold