Beta Industries recorded the following costs for the year:

Raw material purchases: $4,600,000

Direct labor: $2,000,000

Indirect labor - factory: $820,000

Factory repairs: $260,000

Factory utilities: $300,000

Factory rent: $250,000

Depreciation - factory building: $180,000

Depreciation - office equipment: $85,000

Office supplies: $80,000

Sales commissions: $400,000

Advertising expense: $350,000

Administrative salaries: $690,000

Inventory levels:

	Beginning	Ending
Raw Materials	$400,000	$480,000
Work in process	$470,000	$420,000
Finished goods	$550,000	$700,000

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.