The following information is related to a manufacturing company for the year ended 30 June 2020. $ 20,000 35,000 40,000 40,000 27,000 6,000 22.000 Direct materials on 1 July 2019 Direct materials on 30 June 2020 Direct materials purchased Direct manufacturing labour costs Indirect manufacturing labour costs Factory repairs and maintenance costs Indirect materials used Marketing costs Sales commission costs Plant electrical expenses Work in progress Inventory, 1 July 2019 Work in progress inventory, 30 June 2020 Finished goods inventory, 1 July 2019 Finished goods inventory, 30 June 2020 55,000 12,000 9,000 60,000 79,000 81,000 69,000 Using the information above to calculate the following: Direct materials used (2 mark) Direct manufacturing costs (1 mark) Total Manufacturing cost (2 mark) Cost of goods manufactured (1 mark) and Cost of goods sold (1 mark)