Alpha Corporation incurred the following expenses:

Raw material purchases: $4,300,000

Direct labor: $1,900,000

Indirect labor - factory: $850,000

Factory repairs: $270,000

Factory utilities: $320,000

Factory rent: $290,000

Depreciation - factory building: $220,000

Depreciation - office equipment: $90,000

Office supplies: $75,000

Sales commissions: $410,000

Advertising expense: $340,000

Administrative salaries: $710,000

Inventory balances:

	Beginning	Ending
Raw Materials	$420,000	$470,000
Work in process	$450,000	$420,000
Finished goods	$540,000	$690,000

Requirements:

Calculate the total factory overhead.

Determine the cost of raw materials used.

Compute the total manufacturing costs.

Calculate the cost of goods manufactured.

Determine the cost of goods sold.