the following selected information was extracted from the 20x1 accounting records of Surgical Products, Inc.: Raw material purchases $ 350,000 Direct labor 508,000 Indirect labor 218,000 Selling and administrative salaries 266,000 Building depreciation* 160,000 Other selling and administrative expenses 380,000 Other factory costs 688,000 Sales revenue ($260 per unit) 2,990,000 *Seventy-five percent of the company's building was devoted to production activities; the remaining 25 percent was used for selling and administrative functions. Inventory data: January 1 December 31 Raw material $ 31,600 $ 36,400 Work in process 71,400 124,200 Finished goods* 222,200 195,800 1.Calculate manufacturing overhead for the year. 2.cost of goods manufactured. 3.cost of goods sold.