The following information pertains to the Shoe Manufacturing Company. Using the amounts below, calculate: A. Direct materials used B. Cost of goods manufactured (COGM) C. Cost of goods sold (COGS) Beginning raw materials inventory Ending raw materials inventory Beginning work-in-process inventory Ending work-in-process inventory Beginning finished goods inventory Ending finished goods inventory Direct materials purchases Direct labor Indirect labor Depreciation on factory Depreciation on factory equipment Maintenance on factory Factory supervisor's wages Salespeople's wages Advertising expenses $25,000 28,000 50,000 35,000 18,000 25,000 78,000 82,000 15,000 13,000 5,000 4,000 1,000 3,000 42,000