Cost of Goods Manufactured and Cost of Goods Sold For each of the following unrelated companies, compute the cost of goods manufactured and the cost of goods sold: Selling expenses A B C Factory insurance Ending finished goods inventory Non-factory administrative expenses Direct labor Beginning materials inventory $740 $1,040 $840 260 245 140 810 750 515 250 450 350 2,800 3,000 2,360 760 910 590 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 330 310 210 A B C Direct materials used S 3,070 $ 0 $ 0 Direct labor 2,800 3,000 2,360 Total manufacturing overhead 0 0 0 Total manufacturing costs S 0 $ 0 $ 0 Cast of goods manufactured S 0 $ 0 $ 0 Cast of goods sold 5 0 $ 0 $ 0