Cost of Goods Manufactured and Cost of Goods Sold For each of the following unrelated columns of data for the year, compute the cost of goods manufactured and the cost of goods sold Selling expenses $930 $1,030 $1,230 Factory insurance 180 270 300 Ending finished goods inventory Non-factory administrative expenses Direct labor 620 660 930 300 400 800 2,460 3,180 3,490 Beginning materials inventory 755 905 1,180 Beginning work in process inventory 840 920 1,290 Indirect materials used: 270 325 520 Factory utilities 680 690 830 Factory depreciation 820 740 965 Ending work in process inventory 790 985 1,425 Ending materials inventory 385 610 820 Indirect labor 225 410 365 Beginning finished goods inventory 565 680 950 Factory repairs and maintenance 330 250 415 Net delivered cost of materials purchased 2,780 3,620 8,170 Factory supplies used 210 230 260 A 8 C Direct materials used $ 3,100 x $ 3,915 x s 8,530 x Direct labor 2,460 3,180 3,490 Total manufacturing overhead 2,715 2,915 3,655 Total manufacturing costs $ 9,115 x 10,010 x 5 15.675x Cost of goods manufactured S 8,325 x $ 9,945 x $ 15,540 x Cost of goods sold $ 8,270 x $ 9,965 x 5 15,560 x Check