Calculate cost of goods manufactured, cost of goods sold, and gross profit. (Objs. 6, 7). The New England Plumbing Company manufactures water pumps and filters and uses a job cost order accounting system. Cost data for 19X9 are given below.

Raw Materials, January 1, 19X9 $ 448,543 Raw Materials. December 31, 19X9 461,417 Work in Process, January 1, 19X9 383,463 Work in Process, December 31, 19X9 498,182 Finished Goods, January 1, 19X9 321,932 Finished Goods, December 31, 19X9 301,647 Raw Materials Purchases 731,917 Direct Labor 1,182,680 Manufacturing Overhead 814,530 Net Sales 4,708,917

a. Calculate cost of goods manufactured.

b. Calculate cost of goods sold.

c. Calculate gross profit on sales. LO.1