For each of the following unrelated columns of data for the year, compute the cost of goods manufactured and the cost of goods sold: \begin{tabular}{|l|r|r|r|} \hline & \multicolumn{1}{|c|}{ A } & \multicolumn{1}{|c|}{ B } & C \\ \hline Selling expenses & $930 & 51,030 & $1,230 \\ \hline Factory insurance & 180 & 270 & 300 \\ \hline Ending finished goods inventory & 620 & 660 & 930 \\ \hline Non-factory administrative expenses & 300 & 400 & 800 \\ \hline Direct labor & 2,460 & 3,180 & 3,490 \\ \hline Beginning materials inventory & 755 & 905 & 1,180 \\ \hline Beginning work in process imventory & 840 & 920 & 1,290 \\ \hline Indirect materials used & 270 & 325 & 520 \\ \hline Factory utilities & 680 & 690 & 830 \\ \hline Factory depreciation & 820 & 740 & 965 \\ \hline Ending work in process inventory & 790 & 985 & 1,425 \\ \hline Ending materials inventory & 385 & 610 & 820 \\ \hline Indirect labor & 225 & 410 & 365 \\ \hline Beginning finished goods inventory & 565 & 680 & 950 \\ \hline Factory repairs and maintenance & 330 & 250 & 415 \\ \hline Net delivered cost of materials purchased & 2,780 & 3,620 & 8,170 \\ \hline Factory supplies used & 210 & 230 & 260 \\ \hline \end{tabular}