Increase in raw materials Increase in work-in-process Decrease in finished goods Advertising expense Direct labour cost Purchases of raw materials Glovertown factory rent Factory janitorial wages Sales commissions Factory supplies Depreciation, office equipment Depreciation, factory equipment Software licence fee - sales database Maintenance of factory equipment Glovertown office rent Glovertown factory utilities 480 2,400 6,800 16,000 14,400 22,000 4,400 9,200 5,600 110 1,280 6,240 400 4,000 960 1,600 . O End of year is April 30/2020 Calculate COG's manufactured Calculate COGS