The following information is available for Booker Company for 2019 (all numbers in dollars):

Beginning Finished Goods 1,375,200

Beginning Materials 856,000

Beginning WIP 725,000

Direct Labor 836,700

Ending Finished Goods 1,145,670

Ending Materials 871,350

Ending WIP 697,300

Manufacturing Overhead 2,579,220

Purchases (materials) ?

Sales 10,025,000

Note:gross profit is 40% of sales

Required: statement of cost of goods sold and a statement of cost of goodsmanufactured for 2019