Use the information provided for preparing the statement of the cost of goods sold of Pacific States Manufacturing for the year just ended to answer the question number 10 to 13. Pacific States Manufacturing for the year just ended Sales Purchases of direct materials Direct labour Work in process inventory, 1/1 Work in process inventory, 12/31 Finished goods inventory, 1/1 Finished goods irventory, 12/31 Accounts payable, 1/1 Accounts payable, 1231 Direct materials inventory, 1/1 Direct materials inventory. 12/31 Indirect Labour Indirect materials used Utilities expense, factory Depreciation on factory equipment 1/1 - luveatory at the start of the year 12/31 - Anventory at the end of the pear 31.800 7.000 5,000 800 3.000 4.000 5,300 1,700 1,500 6,000 1.000 600 500 1.900 3.500