Busia Manufacturing LTD accounting records reflect the following inventories:

Dec. 31, 2020 Dec. 31, 2019

Sh'000' Sh'000'

Raw materials inventory 310,000 260,000

Work in process inventory 300,000 160,000

Finished goods inventory 190,000 150,000

During 2010, Sh.500,000,000 of raw materials were purchased, direct labour costs amounted to Sh.600,000,000 and manufacturing overhead incurred was Sh.480,000,000.

Required

a)If Busia Manufacturing LTD cost of goods manufactured for 2020 amounted to Sh.1,390,000,000 its cost of goods sold for the year is sh._______

b)Busia Manufacturing LTD total manufacturing costs incurred in 2020 amounted to Sh._____