The following information related to the Cellular Products Company Direct Material Work in Process Finished Goods Jan 1. 2020 11,000 6,000 22,000 Dec 31. 2020 8,000 7,000 18,000 Purchases of direct material Direct manufacturing labor Indirect manufacturing labor Plant supplies Heat, Light and Power for plant Plant building and equipment depreciation Other manufacturing overhead Total Revenue Selling, General and Admin. Expenses 73,000 9,000 7,000 2,000 5,000 5,000 1,000 210,000 70,000 Compute the following 1. Cost of Goods Manufactured 2. Cost of Goods Sold 3. Gross Profit 4. Operating Income