The following selected account balances for the year ended December 31 are provided for Amita Company:

Purchases of raw materials $260,000

Direct labour 65,000

Maintenance, factory 74,000

Selling and administrative salaries 179,000

Depreciation, factory equipment 110,000

Cleaning supplies 6,000

Sales commissions 350,000

Utilities, factory building 52,000

Rent, factory 90,000

Depreciation, sales equipment 80,000

Insurance, factory equipment 8,000

Advertising expense 300,000 In addition, you have the following information about inventories during the year:

Increase in raw materials $10,000

Decrease in work in process $15,000

Beginning finished goods $30,000 (1,000 units)

Ending finished goods $? (3,400 units)

Equivalent units produced $? (27,600 units) Cleaning supplies are in the factory. Assume the company uses FIFO. Required: (a.) Calculate the cost of the 27,600 equivalent units that were produced during the year. (b.) Calculate the cost of the ending finished goods inventory. (c.) Calculate the cost of goods sold.