Rojet Manufacturing Inc uses an actual costing system.

Rojet Inc's accounting records reflect the following inventories:

                                                        12/31/2011             12/31/2010

Raw materials inventory                  $100,000                $120,000

Work in process inventory               $145,000                $130,000

Finished goods inventory                $205,000                $215,000

During 2011,

Rojet purchased $750,000 of raw materials and had direct labor costs of $100,000

Rojet incurred total manufacturing costs of $1,220,000

1. What were actual overhead costs for Rojet during 2011?
2. How much was cost of goods sold for Rojet during 2011