Pomp Manufacturing Company had the following account balances for the quarter ending March 31: Work-in-process inventory (January 1) $ 150,700 Work-in-process inventory (March 31) 171,600 Finished goods inventory (January 1) 580,000 Finished goods inventory (March 31) 500,000 Materials inventory (January 1) 270,000 Materials inventory (March 31) 450,000 Materials purchased 650,000 Indirect materials used 96,000 Direct manufacturing labor 490,000 Indirect manufacturing labor 190,000 Property taxes on manufacturing plant building 28.800 Salespersons' company vehicle costs 12,000 Depreciation of manufacturing equipment 270,000 Depreciation of office equipment 123,600 Miscellaneous plant overhead 135,000 Plant utilities 92,500 General office expenses 305,400 Marketing distribution costs 30,000 Materials inventory account and materials purchases are for direct materials only. The direct materials used is , the total manufacturing costs for the period is , the total COGM is and the total COGS is