Omega Enterprises provided the following costs for the year:

Raw material purchases: $4,800,000

Direct labor: $2,200,000

Indirect labor - factory: $850,000

Factory supplies: $200,000

Factory utilities: $300,000

Factory rent: $250,000

Depreciation - factory machinery: $150,000

Depreciation - office equipment: $70,000

Office supplies: $80,000

Sales commissions: $450,000

Advertising expense: $350,000

Administrative salaries: $650,000

Inventory balances:

	Beginning	Ending
Raw Materials	$400,000	$550,000
Work in process	$500,000	$450,000
Finished goods	$600,000	$750,000

Requirements:

Calculate the total factory overhead.

Determine the cost of raw materials used.

Compute the total manufacturing costs.

Calculate the cost of goods manufactured.

Determine the cost of goods sold.