Blue Star Manufacturing shared the following expenses:

Raw material purchases: $4,700,000

Direct labor: $2,100,000

Indirect labor - factory: $800,000

Factory utilities: $300,000

Factory rent: $280,000

Depreciation - factory machinery: $180,000

Depreciation - office equipment: $80,000

Office supplies: $70,000

Sales commissions: $450,000

Advertising expense: $380,000

Administrative salaries: $700,000

Inventory details:

	Beginning	Ending
Raw Materials	$420,000	$480,000
Work in process	$460,000	$400,000
Finished goods	$540,000	$720,000

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.