Green Valley Industries provided the following financial information:

Raw material purchases: $5,200,000

Direct labor: $2,000,000

Indirect labor - factory: $900,000

Factory utilities: $340,000

Factory rent: $260,000

Depreciation - factory building: $190,000

Depreciation - office equipment: $75,000

Office supplies: $65,000

Sales commissions: $430,000

Advertising expense: $360,000

Administrative salaries: $680,000

Inventory data:

	Beginning	Ending
Raw Materials	$410,000	$520,000
Work in process	$470,000	$410,000
Finished goods	$530,000	$710,000

Requirements:

Calculate the total factory overhead.

Determine the cost of raw materials used.

Compute the total manufacturing costs.

Calculate the cost of goods manufactured.

Determine the cost of goods sold.