The following selected information was extracted from the 20x3 accounting records of Medina Products

Raw Material Used 284,000

Direct Labor 178,000

Indirect Labor 35,000

Selling & Admin Salaries 250,000

Building Depreciation 330,000***

Other Sell & Admin EX 80,000

Other Factory Costs 620,000

*Sixty percent of the company's building was devoted to production activities; the remaining 40% was used for selling and administrative functions.

Medina's 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.

Required:

A. Calculate Medina's manufacturing overhead for the year.

B. Calculate Medina's cost of goods manufactured.

C. Compute Medina's cost of goods sold.