For each of the following unrelated companies, compute the cost of goods manufactured and the cost of goods sold:

A $860 $1,160 $960 260 245 140 Selling expenses Factory insurance Ending finished goods inventory Non-factory administrative 810 750 515 expenses 250 450 350 Direct labor 2,920 3,120 2,480 Beginning materials inventory Beginning work in 880 1,030 710 process inventory Indirect 1,120 840 1,070 materials used 390 420 230 Factory utilities 600 635 510 730 760 380 Factory depreciation Ending work in process inventory Ending materials 1,360 790 950 440 710 410 inventory Indirect labor 425 280 160 Beginning finished goods inventory 850 725 480 Beginning finished 850 725 480 goods inventory Factory repairs and maintenance 215 230 175 Net delivered cost of materials 3,140 4,410 2,870 purchased Factory supplies used 330 310 210 A B C Direct materials used $ 0 $ 0 $ 0 Direct labor 0 0 0 0 0 0 $ 0 $ 0 $ 0 Total manufacturing overhead Total manufacturing costs Cost of goods manufactured Cost of goods sold $ 0 $ 0 $ 0 $ 0 $ 0 $ O