1.

During April, the CJG Manufacturing Company had the following operating results: Sales revenue $ 1,600,000 Gross margin $ 640,000 Ending work in process inventory $ 48,000 Beginning work in process inventory $ 83,200 Ending finished goods inventory $ 95,500 Beginning finished goods inventory $ 132,800 Marketing costs $ 256,000 Administrative costs $ 160,000 What is the cost of goods manufactured for April?

2.

A company had beginning inventories as follows: Direct Materials, $1,100; Work-in-Process, $1,300; Finished Goods, $2,300. It had ending inventories as follows: Direct Materials, $1,200; Work-in-Process, $1,400; Finished Goods, $2,400. Material Purchases (net including freight) were $5,400, Direct Labor $6,300, and Manufacturing Overhead $7,200. What is the Cost of Goods Sold for the period?