What is the Cost of Goods Sold (COGS)?

Given the following costs: (Inv balances as of December 2019 2018 31) Raw materials 25 21 inventory Work-in-process (WIP) inventory 40 45 Finished goods 35 30 inventory 320 66 Revenue Direct Materials Cost Factory utilities Accrued Factory rent IT 25 10 42 75 3 Direct labor cost Bad debt expense Factory expansion cost VP Manufacturing Indirect materials Other factory costs 40 20 5 50