Use the information below to answer questions Direct labour...................N50 000 Beginning work-in-progress......N4 000 Raw materials used..............N18 000 Indirect labour.................N4 000 Ending finished goods...........N16 000 Ending work-in-progress.........N9 000 Factory supplies used...........N7 000 Selling expenses................N25 000 Beginning finished goods........N21 000 Other factory overheads.........N19 000 What is the cost of goods manufactured?