ABC Limited provided the following information for the year ended December 31, 2016.

Costs incurred:

Marketing expense

$300,000

Direct labour cost

270,000

Raw material purchases

396,000

Rent, manufacturing building

240,000

Indirect labour

168,900

Sales commissions

105,000

Utilities, manufacturing

27,000

Depreciation, manufacturing equipment

72,000

Supplies, manufacturing

2,100

Depreciation, office equipment

24,000

Repairs, manufacturing equipment

120,000

Beginning

End

of Year

of Year

Inventories:

Raw materials

$24,000

$30,000

Work in process

15,000

60,000

Finished Goods

210,000

75,000

Required

a) Prepare a schedule of cost of goods manufactured.

b) What was the total value of raw materials used in production.

c)	Prepare the cost of goods section of ABC Limited's income statement for year ended
	December 31, 2016