Cost of Goods Sold, Profit margin, and Net Income for a Manufacturing Company

The following information is available for Aricanly Manufacturing Company for the month ending January 31:

Cost of goods manufactured$314,430Selling expenses105,030Administrative expenses55,530Sales668,990Finished goods inventory, January 175,600Finished goods inventory, January 3168,910

a.For the month ended January 31, determine Aricanly's cost of goods sold.