3. Wendel Company reported the following year-end information:

Beginning work in process inventory $ 35,000

Beginning raw materials inventory 18,000

Ending work in process inventory 38,000

Ending raw materials inventory 15,000

Raw materials purchased 560,000

Direct labor 210,000

Manufacturing overhead 120,000

How much is Wendel's total cost of work in process for the year?

4. Calladium Company had the following information on December 31:

Finished goods inventory, January 1 $ 90,000

Finished goods inventory, December 31 126,000

If the cost of goods manufactured during the year amounted to $1,895,000 and annual sales were $2,994,000, how much is the amount of gross profit for the year?