ski central has the following information for producing 500 skis. the company sold 470 of these skis produced. based on the information below, what is the cost of goods sold amount for this period for ski central? direct materials used: $ 45,000 direct labor: $ 20,000 manufacturing overhead applied: $ 100,000 actual depreciation on factory: $ 9,000 selling expenses: $ 22,500 administrative expenses: $ 16,000