Purchases of raw materials$260,000

Direct labour65,000

Maintenance, factory74,000

Selling and administrative salaries179,000

Depreciation, factory equipment110,000

Cleaning supplies6,000

Sales commissions350,000

Utilities, factory building52,000

Rent, factory90,000

Depreciation, sales equipment80,000

Insurance, factory equipment8,000

Advertising expense300,000

In addition, you have the following information about inventories during the year:

Increase in raw materials$10,000

Decrease in work in process$15,000

Beginning finished goods$30,000 (1,000 units)

Ending finished goods$? (3,400 units)

Equivalent units produced$? (27,600 units)

Cleaning supplies are in the factory.

Assume the company uses FIFO.

Required:

(a.) Calculate the cost of the 27,600 equivalent units that were produced during the year.

(b.) Calculate the cost of the ending finished goods inventory.

(c.) Calculate the cost of goods sold.