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