Use the following information to perform the calculations in (a)-(c) below: Balance Sheet Information: Income Statement Information: Materials Inventory, 1/1 $25,000 Sales $116,000 Materials Inventory, 12/31 38,000 Sales Commissions 20,000 Work in Process Inventory, 1/1 14,000 Indirect Materials 5,000 Work in Process Inventory 12/3 9,000 Direct Labor 29,000 Finished Goods Inventory, 1/1 13,000 Depreciation-Machines 12,000 Finished Goods Inventory, 12/31 20,000 Materials Purchased 15,000 Advertising 1,500 Required: a) Calculate Total Manufacturing Costs for 2021 (4) b) Calculate Cost of Goods Manufactured for 2021 (4) c) Calculate Cost of Goods Sold for 2021 (4)