Use the following information to perform the calculations below.

Materials Inventory, Jan 1, 2023 18,460

Materials Inventory, Dec 31, 2023 31,200

Work in process, Jan 1, 2023 96,600

Work in process, Dec 31, 2023 84,700

Finished goods, Jan 1, 2023 126,900

Finished goods, Dec 31, 2023 97,130

Sales $308,690

Office Copier depreciation 55,600

Indirect materials 22,200

Direct labor 87,650

Indirect labor 36,900

Advertising expense 73,500

Materials purchased 83,100

Taxes, Factory Building 43,000

Show your work for each part.

a. Calculate total manufacturing costs for 2023. (4 Points)

b. Calculate cost of goods manufactured for 2023. (4 Points)

c. Calculate cost of goods sold for 2023. (4 Points)