January 1 (Beginning)			December 31 (Ending)
Direct materials inventory	$	97,900		$	108,100
Work-in-process inventory		109,600			104,200
Finished goods inventory		44,600			45,400

Direct materials purchased during the year amount to $515,000, and the cost of goods sold for the year was $1,875,000.

Prepare a cost of goods sold statement

What are the other manufacturing costs?