Paul & Paul, Incorporated is a manufacturing firm. They following selected pieces of information are from July operations:

Average selling price per unit $ $64$

Cost of goods sold $ $4,270,560$

Decrease in direct materials inventory $ $1,512$

Direct labor $ $953,900$

Gross margin percentage $($based on sales$)30\%$

Increase in finished goods inventory $ $57,725$

Manufacturing overhead $ $795,000$

Total manufacturing costs $ $4,330,480$

Required:

Find the cost of goods manufactured.

Find the direct materials used.

Find the direct materials purchases.

Find the units sold.

Note: Do not round intermediate calculations. Round your answer to the nearest whole number.

Find the increase $($decrease$)$ in work$-$in$-$process inventory.