Swanson Therapeutics manufactures anti-fatigue floor mats that provide extra cushion and support for people who spend a lot of time on their feet. The mats can be used in industrial, retail, office, and home environments. A growing area of use is for people who have chosen to use a standing desk in their office.

Swanson uses a job order costing system to accumulate product costs and applies overhead to its jobs using machine hours as the application base. For the current year, the company budgeted $3,000,000 in manufacturing overhead and planned to use 250,000 machine hours, resulting in a predetermined overhead rate of $12/machine hour.

During February, Swanson incurred the following costs:

Raw material purchases	$194,000
Direct materials used in production	$162,400
Indirect materials used in production	$40,700
Direct labor payroll	$160,100
Indirect labor payroll	$71,000
Payments for other manufacturing overhead	$125,000

The table below summarizes production and sales activity for the month of February. Jobs 170 and 171 were the only new jobs started during February. Jobs 145, 146, and 171 were completed during February.

Job	Beginning Balance	Direct Materials Added	Direct Labor Added	Applied MOH	Total Cost as of 2/28	Units completed	Units sold
145	$50,000	$23,000	$49,000	$ 72,000	$194,000	1,000	1,000
146	18,000	46,000	31,400	57,600	153,000	1,500	1,400
170		9,800	12,700	8,400	30,900
171		83,600	67,000	110,400	261,000	1,800	1,200
TOTAL	$68,000	$162,400	$160,100	$248,400	$638,900

Calculate total manufacturing cost for February. ROUND YOUR ANSWERS TO WHOLE DOLLARS. DO NOT INCLUDE A $ IN YOUR ANSWER. $ Calculate cost of goods manufactured for February. ROUND YOUR ANSWERS TO WHOLE DOLLARS. DO NOT INCLUDE A $ IN YOUR ANSWER. $ Calculate unadjusted cost of goods sold for February. ROUND YOUR ANSWERS TO WHOLE DOLLARS. DO NOT INCLUDE A $ IN YOUR ANSWER. $