Nike, Inc. incurred the following costs and expenses during the current year:

• Raw material purchases: $6,000,000
• Direct labor: $2,700,000
• Indirect labor - factory: $1,800,000
• Factory repairs and maintenance: $600,000
• Depreciation on factory building: $700,000
• Advertising: $1,100,000
• Sales salaries: $1,900,000
• Office salaries: $2,200,000
• Utilities - 70% applicable to factory: $1,200,000

Beginning and ending inventories:

	Beginning	Ending
Raw Materials	$700,000	$900,000
Work in process	$800,000	$700,000
Finished goods	$900,000	$1,100,000

1. Calculate the cost of raw materials used.
2. Determine the total manufacturing costs.
3. Compute the cost of goods manufactured.
4. Calculate the cost of goods sold.