The question is located at the bottom. TIA

Slides Fon Statement of Cost of Goods Sold Click to edit master text styles NIT*** I Compare the actual cost of goods sold over the last month and evaluate the company's performance against the budgeted benchmarks. Are the numbers close to what you expected? Interpret the performance and explain what happened Click o B 1 2 Milestone Three - Statement of Cost of Goods Sold 3 4 6 Beginning Work in Process Inventory 7 Direct Materials: Materials: Beginning 9 Add: Purchases for month of January 20,000 11 Materials available for use 20,000 12 Deduct: Ending materials 4,000 14 Materials Used 15 16 Direct Labor 17 Overhead 19 Total Costs 20 21 Deduct: Ending Work In Process Inventory 22 23 Cost of Goods Sold 24 25 16,000 8,493 3,765 28,258 $ 0 28,258.33