Wasik Company had the following inventory balances at the beginning and end of August:

	August 1	August 31
Raw Material Inventory	$92,800	$134,400
Work in Process Inventory	595,200	697,600
Finished Goods Inventory	358,400	313,600

All raw material is direct to the production process. The following information is also available about August manufacturing costs:

Cost of raw material used	$979,200
Direct labor cost	1,196,800
Manufacturing overhead	902,400

a. Calculate the cost of goods manufactured for August. $Answer b. Determine the cost of goods sold for August