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 $15,000 Beginning finished goods inventory 23,000 Beginning raw materials inventory 9,000 Ending work in process inventory 25,000 Ending finished goods inventory 30,000 Ending raw materials inventory 15,000 Raw materials purchases 60,000 Direct labor 50.000 Indirect labor 25,000 Factory rent 2.000 Depreciation on factory equipment 3,000 Factory supplies used 1,000 $125.000 $31,000 $135.000 $54,000 $118.000