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 $290,000 187,000 38,000 265,000 360,000 83,000 635,000 *Seventy percent of the company's building was devoted to production activities; the remaining 30% was used for selling and administrative functions. Farrina's beginning and ending work-in-process inventories amounted to $315,000 and $251,000, respectively. The company's beginning and ending finished-goods inventories were $456,000 and $443,000, 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 B. Cost of goods manufactured C. Cost of goods sold