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 (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)