Procter & Gamble incurred the following costs and expenses during the current year:

• Raw material purchases: $8,000,000
• Direct labor: $4,000,000
• Indirect labor - factory: $2,500,000
• Factory repairs and maintenance: $800,000
• Depreciation on factory building: $1,000,000
• Advertising: $1,400,000
• Sales salaries: $2,400,000
• Office salaries: $3,000,000
• Utilities - 75% applicable to factory: $1,500,000

Beginning and ending inventories:

	Beginning	Ending
Raw Materials	$800,000	$1,000,000
Work in process	$900,000	$800,000
Finished goods	$1,200,000	$1,400,000

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.