Pfizer Inc. reported the following costs and expenses during the current year:

• Raw material purchases: $5,500,000
• Direct labor: $2,500,000
• Indirect labor - factory: $1,800,000
• Factory repairs and maintenance: $600,000
• Depreciation on factory equipment: $700,000
• Advertising: $1,200,000
• Sales salaries: $1,800,000
• Office salaries: $2,500,000
• Utilities - 75% applicable to factory: $1,200,000

Beginning and ending inventories:

	Beginning	Ending
Raw Materials	$600,000	$800,000
Work in process	$700,000	$600,000
Finished goods	$800,000	$1,000,000

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.