How do I calculate for the Cost of Goods Sold?

All my answers are correct, as I checked them using the homework Check my Work software.

1. Issued $808,000 of common stock. 2. Paid engineers in the product design department $9,000 for salaries that were accrued at the end of the previous year. 3. Incurred advertising expenses of $61,000. 4. Paid $670,000 for materials used to manufacture the company's product. 5. Incurred utility costs of $110,000. These costs were allocated to different departments on the basis of square footage of floor space. Mr. Holt identified three departments and determined the square footage of floor space for each department to be as shown in the following table. 6. Paid $876,000 for wages of production workers. 7. Paid cash of $661,000 for salaries of administrative personnel. There was $16,700 of accrued salaries owed to administrative personnel at the end of Year 1. There was no beginning balance in the Salaries Payable account for administrative personnel. 8. Purchased manufacturing equipment two years ago at a cost of $10,200,000. The equipment had an eight-year useful life and a $2,040,000 salvage value. 9. Paid $382,000 cash to engineers in the product design department. 10. Paid a $269,000 cash dividend to owners. 11. Paid $74,000 to set up manufacturing equipment for production. 12. Paid a one-time $171,000 restructuring cost to redesign the production process to implement a just-in-time inventory system. 13. Prepaid the premium on a new insurance policy covering nonmanufacturing employees. The policy cost $54,000 and had a one-year term with an effective starting date of May 1. Four employees work in the research and development department and eight employees work in the selling and administrative department. Assume a December 31closing date. 14. Made 67,650 units of product and sold 60,650 units at a price of $77 each. Complete this question by entering your answers in the tabs below. Identify the items that are classified as product costs and determine the amount of cost of goods sold reported on the Year 1 income statement. (Do not round intermediate calculations.)