The following is an extract of Eilat Ltd.'s financial records as at 30 November 2021: R Sales 1 850 000 Rent received 100 000 Freight on direct materials 10 550 Telephone* 10 000 Rent paid* 60 000 Factory supervisor - salary 30 500 Office secretary- salary 18 650 Marketing 3 700 Electricity* 45 000 Water account* 20 000 Depreciation * 50 000 Indirect material purchased 25 000 Indirect labour 45 250 Direct materials purchased 212 000 Direct labour 201 000 Freight on sales 8 000 The following are inventories of Eilat Ltd: 01/11/2021 30/11/2021 R R Direct 40 000 55 550 Material Finished 30 000 60 000 goods Work In 10 000 12 000 Process W Indirect 10 000 25 000 material * Joint costs. 85% of the joint costs are utilized in the factory Required: Prepare the statement of cost of goods manufactured and sold. Statement of cost of goods manufactured and sold