Delta Manufacturing reported the following transactions for the year:

Raw material purchases: $6,000,000

Direct labor: $2,500,000

Indirect labor - factory: $1,000,000

Factory utilities: $350,000

Factory insurance: $200,000

Depreciation - factory equipment: $400,000

Office rent: $100,000

Sales salaries: $700,000

Advertising: $500,000

Administrative salaries: $900,000

Inventory balances:

	Beginning	Ending
Raw Materials	$500,000	$600,000
Work in process	$600,000	$500,000
Finished goods	$700,000	$800,000

Requirements:

Determine the total manufacturing overhead.

Calculate the cost of raw materials used.

Compute the total manufacturing costs.

Calculate the cost of goods manufactured.

Determine the cost of goods sold.