The Sun and Moon Corporation reported the following account balances as of December 31, 2020. What is their Cost of Goods Manufactured? Beginning work in process inventory Beginning finished goods inventory Beginning raw materials inventory Ending work in process inventory Ending finished goods inventory Ending raw materials inventory Raw materials purchases Direct labor Indirect labor Factory rent Depreciation on factory equipment Factory supplies used $54,000 $135,000 $125,000 $31.000 $118.000 $15,000 23,000 9,000 25,000 30,000 15,000 60,000 50,000 25,000 2,000 3,000 1,000