The following information is available for Adams Company for 2018 (all numbers in dollars):

Beginning Finished Goods		306,390
Beginning Materials		186,319
Beginning WIP		174,300
Direct Labor		489,511
Ending Finished Goods		311,446
Ending Materials		177,433
Ending WIP		181,216
Manufacturing Overhead		?
Purchases (materials)		741,359
Sales		3,521,000
Note: gross profit is 40% of sales

Required: Prepare a statement of cost of goods sold and a statement of cost of goods manufactured for 2018.