The following selected information was extracted from the 20x3 accounting records of Dodgers Products Seventy percent of the company's building was devoted to production activities; the remaining 30% was used for selling and administrative functions. Dodgers beginning and ending work-in-process inventories amounted to $306,000 and $245,000, respectively. The company's beginning and ending finished-goods inventories were $450,000 and $440,000, respectively.

A.Calculate manufacturing overhead for the year. B. Calculate Dodgers cost of goods manufactured. C. Compute Dodgers cost of goods sold.

Raw materials used Direct labor Indirect labor Selling and administrative salaries Building depreciation* Other selling and administrative expenses Other factory costs $284,000 178,000 35,000 250,000 330,000 80,000 620,000