please answer both they are seperate questions

Using the information below, calculate cost of goods sold for the period: Sales revenues for the period Operating expenses for the period Finished Goods Inventory, January 1 Finished Goods Inventory, December 31 Cost of goods manufactured for the period $1,305,000 240,000 37,000 42,000 541,000 Multiple Choice $776,000. $771,000. $529,000. Calculate the cost of goods sold using the following information: Direct materials Direct labor Factory overhead costs General and administrative expenses Selling expenses Work in Process inventory, January 1 Work in Process inventory, December 31 Finished goods inventory, January 1 Finished goods inventory, December 31 $299,400 132,900 264,900 86,400 49, 700 119,400 126,800 233,000 239,600 Multiple Choice $697,200. $683,200