How much should be reported as costs of goods sold for the second quarter?

The company had the following account balances for the second quarter ending June 30: Work-in-process inventory, April 1 210.600 Property taxes on factory building 43,200 Work-in-process inventory, June 30 256,500 Salespersons' company vehicle costs 18,000 Finished goods inventory, April 1 810.000 Depreciation of manufacturing equipment 396,000 Finished goods inventory, June 30 765.000 Depreciation of office equipment 185,400 Direct materials used 567.000 Miscellaneous plant overhead 202,500 Indirect materials used 126.000 Plant utilities 138,600 Direct manufacturing labor 720.000 General office expenses 458,100 Indirect manufacturing labor 279.000 Marketing distribution costs 45.000