Mad Inc. began operations in 2012. It uses a job-costing system under which overhead is allocated based on machine hours. The following information relates to Mad Inc. for 2012:

Budgeted manufacturing overheads	$12,000,000.00
Budgeted machine hours	$800,000.00
Actual machine hours	$777,500.00
Budgeted direct labor cost	$167,000.00
Actual direct labor cost	$155,500.00

Direct material purchases during 2012 totaled $970,000 with $123,700 worth of direct material left in inventory at the end of 2012. There was no direct material, finished goods or work-in-process inventory at the beginning of 2012. Job 31 has completed production but is unsold at the end of the year. All other jobs are completed and sold in 2012. Actual data for Job 31 pertaining to 2012 is as follows:

Direct material used	$79,300
Machine hours	$6,600
Direct labor hours	$610
Direct labor rate	$26.00

A. What is the POHR for Mad Products for 2012? B. What are the total manufacturing costs for Mad during 2012? C. What are Mad's cost of goods sold before during 2012? You DO NOT have to worry about any adjustments for a variance to answer this question.