Cost of Goods Manufactured and Cost of Goods Sold For each of the following unrelated companies, compute the cost of goods manufact Selling expenses A B $740 $1,040 $840 Factory insurance 260 245 140 Ending finished goods inventory 810 750 515 Non-factory administrative expenses 250 450 350 Direct labor 2,800 3,000 2,360 Beginning materials inventory 760 910 590 Beginning work in process inventory 1,120 840 1,070 Indirect materials used 390 420 230 Factory utilities . 480 515 390 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 Direct materials used Direct labor 330 310 210 B C " Total manufacturing overhead. Total manufacturing costs $ $ $ Cost of goods manufactured $ $ $ Cost of goods sold $ S