For each of the following unrelated companies, compute the cost of goods manufa A B $1,000 $1,300 $1,100 260 245 140 810 750 515 250 450 350 3,060 1,020 3,260 2,620 1,170 850 840 1,070 1,120 390 420 230 Selling expenses Factory insurance Ending finished goods inventory Non-factory administrative expenses Direct labor Beginning materials inventory Beginning work in process inventory Indirect materials used Factory utilities Factory depreciation Ending work in process inventory Ending materials inventory Indirect labor Beginning finished goods inventory Factory repairs and maintenance Net delivered cost of materials purchased Factory supplies used 740 775 650 730 760 380 1,360 790 950 440 710 410 425 280 160 850 725 480 215 230 175 3,140 4,410 2,870 330 310 210 A B Direct materials used $ X $ X $ x Direct labor X X x x 0 x X $ 0 x $ 0 x $ 0 x Total manufacturing overhead Total manufacturing costs Cost of goods manufactured Cost of goods sold $ 0 x $ Ox $ 0 x $ 0 x $ 0 x $ 0 x