Cost of Goods Manufactured and Cost of Goods Sold For each of the following unrelated companies, compute the cost of goods manufactul and the cost of goods sold: B Selling expenses $1,120 $1,420 $1,220 Factory insurance 260 245 140 Ending finished goods inventory 810 750 515 Non-factory administrative expenses 250 450 350 Direct labor 3,180 3,380 2,740 Beginning materials inventory 1,140 1,290 970 Beginning work in process inventory 1,120 840 1,070 Indirect materials used 390 420 230 Factory utilities 860 895 770 Factory depreciation 730 760 380 Ending work in process inventory 1,360 790 950 Ending materials inventory 440 710 410 Indirect labor 425 280 160 Beginning finished goods inventory 850 725 480 Factory repairs and maintenance 215 230 175 Net delivered cost of materials purchased 3,140 4,410 2,870 Factory supplies used 330 310 210 A B Direct materials used $ 3840 $ 4990 $ 3430 3180 3380 2740 3210 3140 2065 Direct labor Total manufacturing overhead Total manufacturing costs Cost of goods manufactured Cost of goods sold $ 10230 $ 11510 $ 8235 $ 9990 $ 11560 $ 8355 $ 10,030 $ 11,535 $ 8,320