Use the accounting records below to compute the cost of goods sold. Other Information: $68,000 $65,400 $60,500 $62,300 $66,500

Use the accounting records below Compute the cost of Direct Materials Work-in-Process Finished Goods Other Information: Direct Material Purchases Factory Janitorial Services Sales personnel salaries Delivery costs to customers Utilities for factory Rent on factory Beginning $13,100 $0 $0 $30,000 $800 $5,000 $1,800 $1,100 $16,000 Ending $8,500 $2,500 $5,700 Customer service hotline costs $1,000 Direct labor o $68.000 O $65A00 $18,000 0 0 0 $60,500 $62,300 $66,500