Ashley Corporation provided the following list of cost data related to its manufacturing operations for the month of September 20X4. Beginning raw materials inventory $ 987,400 Raw materials purchased (net). 2,565,500 Ending raw materials inventory 845,200 Direct labor costs 365,300 Indirect materials 143,500 Indirect labor 89,800 Factory utilities and maintenance 476,000 Factory depreciation 58,700 Other factory related overhead 27,800 Beginning work in process 786,000 Ending work in process 725,000 (a) Calculate cost of goods manufactured. < EC 59F