The following data relates to the Mass Company's first operating period. Calculate the total cost of goods sold for each product.

	Cost/unit		Units
Product	Direct Materials	Direct Labor	Produced	Ending Inventory	Overhead rate (Percent of Direct Labor cost)
1	$20	$12	250	115	70%
2	12	15	380	180	35%
3	24	10	350	200	65%