Use the following data to compute cost of goods manufactured and cost of goods sold for Crossings Company.

Crossings Company

Beginning finished goods inventory $ 18,450 Beginning work in process inventory $ 21,950 Beginning raw materials inventory $ 11,000 Rental cost of factory equipment $ 24,750 Direct labor $ 37,000 Ending finished goods inventory $ 15,300 Ending work in process inventory $ 18,000 Ending raw materials inventory $ 9,200 Factory utilities $ 14,000 Factory supplies used $ 5,200 General & administrative expenses $ 45,000 Indirect labor $ 9,660 Repairs factory equipment $ 3,500 Raw materials purchases $ 54,000 Sales salaries $ 48,000