Amazon Inc. reported the following expenses and costs for the year:

• Purchases of raw materials: $6,500,000
• Direct labor: $3,500,000
• Indirect labor - factory: $1,500,000
• Factory repairs and maintenance: $400,000
• Depreciation on factory equipment: $500,000
• Sales salaries: $1,200,000
• Office salaries: $1,500,000
• Advertising: $700,000
• Utilities - 75% applicable to factory: $800,000

Beginning and ending inventories:

	Beginning	Ending
Raw Materials	$500,000	$700,000
Work in process	$600,000	$500,000
Finished goods	$800,000	$900,000

1. Calculate the cost of raw materials used.
2. Determine the total manufacturing costs.
3. Compute the cost of goods manufactured.
4. Calculate the cost of goods sold.