For the year ended December 31, 2023, Amazon.com, Inc. reported the following financial figures:

• Beginning inventory: $700,000
• Purchases of raw materials: $4,200,000
• Direct labor costs: $3,000,000
• Manufacturing overhead costs: $2,000,000
• Ending inventory: $900,000
• Cost of goods sold: $6,000,000
• Sales revenue: $12,000,000
• Selling and administrative expenses: $2,500,000

Requirements:

• Calculate the cost of goods manufactured.
• Determine the gross profit.