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 Factory insurance A B C $1,590 $1,690 $1,890 180 270 300 620 660 930 300 400 800 Ending finished goods inventory Non-factory administrative expenses Direct labor Beginning materials inventory Beginning work in process inventory Indirect materials used 3,120 3,840 4,150 1,415 1,565 1,840 840 920 1,290 270 325 520 1,340 1,350 1,490 8201 740 965 Factory utilities Factory depreciation 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 Direct materials used Direct labor Total manufacturing overhead Total manufacturing costs Cost of goods manufactured $ Cost of goods sold 210 230 260 B C $ $ $ $ $ $