calculate cost of goods manufactured...

Advertising expense $75,000 Factory Overhead $305,000 Office Salaries Expense $200,000 Work in Process, Jan 1$170,000 Finished Goods, Jan 1$62,300 Utilities, Office Building $8,000 Sales Salaries $115,000 Direct Labor $400,500 Property taxes, Office Building $22,000 Direct Materials Used $275,000 Supplies Expense $16,000 Sales Salaries $95,000 Work in Process, Dec 31$275,000 Finished Goods, Dec 31$80,000