Raw Materials used	$284,000
Direct Labor	178,000
Indirect Labor	35,000
Selling and Administrative Salaries	250,000
Depreciation of Building*	330,000
Other Expenses, selling and administrative	80,000
Other Factory Costs	620,000

*70% of this company's building was devoted to production activities and 30% was used for selling and administrative purposes.

Wayne, Inc beginning and ending work-in-process inventories totaled $306,000 and $245,000, respectively. The company's beginning and ending finished goods inventories were $450,000 and 440,000, respectively.

1. Calculate Wayne's manufacturing overhead for the year

2. Calculate Wayne's cost of goods manufactured

3. Calculate Wayne's cost of goods sold