The following Information pertains to the Dark Matter Company for the year ending December 31, 2021. Dark Matter Company uses normal costing. REQUIRED: Prepare a Statement of Cost of Goods Manufactured. Purchases of direct materials $220,000 Indirect labor 17,000 Indirect materials 10,000 Depreciation of factory equipment 40,000 Depreciation of administrative building 87,500 Marketing costs 145,000 Direct labor 173,500 Manufacturing Overhead Allocated 90,000 Direct materials inventory, 1-1-21 33,000 Direct materials inventory, 12-31-21 28,500 Work in process, 1-1-21 53,500 Work in process, 12-21 41,500 Finished goods Inventory, 1-1-21 121,500 Finished goods Inventory, 12-31-21 96,000