Operations for the month ending September 30

Administrative costs$30,000

Depreciation on factory equipment12,000

Indirect materials2,000

Marketing and distribution costs24,000

Salaries for factory supervisors20,000

Wages for production workers26,000

Raw materials used38,000

Sales revenue196,000

Selling costs18,000

Utilities for production facilities8,000

Number of units produced20,000Number of units sold15,000

Please Compute the following:

1. 1) Total manufacturing overhead costs
2. 2) Total product costs
3. 3) Total cost of ending finished goods inventory
4. 4) Total cost of goods sold