The following data were taken from the accounting records of Metalcase Inc. for the year just ended. Purchases of direct material Direct labor Factory Utilities Work in process Jan 1 Work in process Dec 31 Advertising expenses Finished goods Jan 1 Finished goods Dec 31 Factory depreciation Indirect labor Raw materials inventory Jan 1 Raw materials inventory Dec 31 Indirect materials used Plant insurance Sales Revenue Administrative expenses $235,700 458,900 18,700 24,400 26,600 6,000 112,000 124,400 11,600 43,500 55,600 45,000 11,300 3,200 1,214,000 137,000 Calculate the cost of goods manufactured for Metalcase, the cost of goods sold, and the net operating profit after taxes. Assume a 40% tax rate