64 Problem 4 65 66 Sales 783,000 67 Selling commissions 98,000 68 Indirect labor 25,000 69 Direct labor 56,000 70 Advertising expense 35,000 71 Materials purchased 47,000 72 Fire insurance, factory 11,600 73 Materials inventory, Jan 1, 2022 13,000 74 Materials inventory, Dec 31, 2022 17,500 75 Work in process, Jan 1, 2022 81,000 76 Work in process, Dec 31, 2022 74,200 77 Finished goods, Jan 1, 2022 67,000 78 Finished goods, Dec 31, 2022 42,000 79 80 A. Calculate total manufacturing costs for 2022 81 B. Calculate cost of goods manufactured for 2022 82 C. Calculate cost of goods sold for 2022 83