Gamma Corporation compiled the following list of costs related to manufacturing for the year ended December $31,2024$:

Direct materials used in production $$480,500$

Direct labor $$300,900$

Total manufacturing overhead $$669,800$

They have also provided the following information:

The beginning work$-$in$-$process inventory is $$103,000.$

The ending work$-$in$-$process inventory is $$103,000.$

Finished goods inventory had a balance of $$195,200$ on January $1,2024$ and a balance of $$231,600$ on December $31,2024.$

Do not enter dollar signs or commas in the input boxes.

Do not use the negative sign.

a$)$ Calculate the cost of goods manufactured for the year ended December $31,2024.$

Cost of goods manufactured: $Answer for part $1$

b$)$ Calculate cost of goods sold for the year and show how the cost of goods sold section would appear in a detailed income statement.

Cost of Goods Sold

Beginning Finished Goods Inventory $Answer field $1$ for part $2$

Add: Cost of Goods Manufactured $Answer field $2$ for part $2$

Deduct: Ending Finished Goods Inventory $Answer field $3$ for part $2$