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

A B C

Selling expenses $$500$ $$800$ $$600$

Factory insurance $260245140$

Ending finished goods inventory $810750515$

Non$-$factory administrative expenses $250450350$

Direct labor $2,5602,7602,120$

Beginning materials inventory $520670350$

Beginning work in process inventory $1,1208401,070$

Indirect materials used $390420230$

Factory utilities $240275150$

Factory depreciation $730760380$

Ending work in process inventory $1,360790950$

Ending materials inventory $440710410$

Indirect labor $425280160$

Beginning finished goods inventory $850725480$

Factory repairs and maintenance $215230175$

Net delivered cost of materials purchased $3,1404,4102,870$

Factory supplies used $330310210$

A B C

Direct materials used

Direct labor

Total manufacturing overhead

Total manufacturing costs

Cost of goods manufactured

Cost of goods sold