The following selected information was extracted from the 20x3 accounting records of Farrina Products: Raw materials used. Direct labor Indirect labor Selling and administrative salaries Building depreciation* Other selling and administrative expenses Other factory costs $316,000 226,000 51,000 330,000 490,000 96,000 585,000 *Seventy five percent of the company's building was devoted to production activities; the remaining 25% was used for selling and administrative functions. Farrina's beginning and ending work-in-process inventories amounted to $354,000 and $277,000, respectively. The company's beginning and ending finished-goods inventories were $482,000 and $456,000, respectively. Required: A. Calculate Farrina's manufacturing overhead for the year. B. Calculate Farrina's cost of goods manufactured. C. Compute Farrina's cost of goods sold. A. Manufacturing overhead $ 1,126,000 B. Cost of goods manufactured $ 1,745,000 C. Cost of goods sold $ 1,771,000