Parrish's Manufacturing had the following data for the period just ended:

work in process, jan 1 $ 21,000

Work in process, Dec 3 40,000

Finished goods, Jan 1 70,000

Finished goods, Dec 31 61,000 Direct Materials used 126,000

Direct labor 260,000

Factory Depreciation 80,000

Sales 945,000

Advertising expense 52,000

Factory utilities 27,000

Indirect Materils 19,000

Indirect Labor 35,000

Required:

A. Calculate Parrish's cost of goods manufactured.

B. Calculate Parrish's cost of goods sold.