Ashley Corporation provided the following list of cost data related to its manufacturing operations for the month of September 20X4.

Beginning raw materials inventory $966,400

Raw materials purchased (net) 2,345,500

Ending raw materials inventory 818,200

Direct labor costs 322,300

Indirect materials 125,500

Indirect labor 88,900

Factory utilities and maintenance 456,000

Factory depreciation 56,600

Other factory related overhead 24,400

Beginning work in process 777,000

Ending work in process 717,000

(a) Arrange the cost data into a statement of cost of goods manufactured.

(b) If Ashley's cost of goods sold for the month was $4,000,000, how much was the increase or decrease in finished goods inventory for the month of September?