Use the following data for questions 9 12: Company DEF provided the following data for its 2020 operations:

Finished goods inventory, 1/1/2020	$ 109,000
Indirect manufacturing labor costs	$ 51,000
Wages for factory security staff	$ 49,000
Direct materials inventory, 1/1/2020	$ 110,000
Direct manufacturing labor costs	$ 257,000
Marketing costs	$ 247,000
Finished goods inventory, 12/31/2020	$ 298,000
Direct materials purchases	$ 191,000
Manufacturing facility utilities	$ 156,000
Depreciation on plant equipment	$ 275,000
Salaries paid to corporate executives	$ 305,000
Depreciation on office equipment	$ 114,000
Insurance and property taxes on factory	$ 96,000
Miscellaneous selling costs	$ 118,000
Rent on manufacturing facility	$ 285,000
Work in process inventory, 12/31/2020	$ 261,000
Work in process inventory, 1/1/2020	$ 31,000
Utilities in the retail stores	$ 46,000
Rent on retail stores	$ 197,000
Direct materials inventory, 12/31/2020	$ 170,000

9. Calculate the cost of goods manufactured for 2020.

10. Calculate the cost of goods sold for 2020.

11. Calculate the total inventoriable costs for 2020.

12. Calculate the total nonmanufacturing costs for 2020.