what is the cost of goods sold ?

Advertising costs 18,000 Administrative salaries 39,000 Delivery vehicle depreciation 12,000 Factory repair and maintenance 55,000 Indirect labor 48,000 Indirect materials 23,000 Manufacturing equipment depreciation 18,000 Office rent 24,000 President's salary 150,000 Sales revenue 1,000,000 Sales salary 120,000 Direct materials 140,000 Direct labor (10,000 hours) 250,000 Machine hours 1,600 Machine hours per unit 4 Direct labor hours per unit 4 Direct materials per unit ? Units manufactured 400 Units sold 375