For each of the following unrelated columns of data for the year, compute the cost of goods manufactured and the cost of goods sold:

A B C

Selling expenses $$1,150$ $$1,250$ $$1,450$

Factory insurance $180270300$

Ending finished goods inventory $620660930$

Non$-$factory administrative expenses $300400800$

Direct labor $2,6803,4003,710$

Beginning materials inventory $9751,1251,400$

Beginning work in process inventory $8409201,290$

Indirect materials used $270325520$

Factory utilities $9009101,050$

Factory depreciation $820740965$

Ending work in process inventory $7909851,425$

Ending materials inventory $385610820$

Indirect labor $225410365$

Beginning finished goods inventory $565680950$

Factory repairs and maintenance $330250415$

Net delivered cost of materials purchased $2,7803,6208,170$

Factory supplies used $210230260$