Use the following costs to compute Cost of Goods Manufactured January 1 December 31 Raw materials 20,000 10,000 Work-in-Process 25,000 30,000 Finished goods 15,000 5,000 Purchases of raw materials 50,000 Direct labor 60,000 Salary expense 95,000 Factory depreciation 80,000 Factory supplies 4,000 Office depreciation 40,000 199,000 209,000 294,000 334,000