Work-in-process inventory (January 1)$ 210,600

Work-in-process inventory (December 31)256,500

Finished goods inventory (January 1)810,000

Finished goods inventory (December 31)765,000

Direct materials used630,000

Indirect materials used126,000

Direct manufacturing labor720,000

Indirect manufacturing labor279,000

Property taxes on manufacturing plant building43,200

Salespersons' company vehicle costs18,000

Depreciation of manufacturing equipment396,000

Depreciation of office equipment185,400

Miscellaneous plant overhead202,500

Plant utilities138,600

General office expenses458,100

Marketing distribution costs45,000

Required:

a. Calculate indirect manufacturing costs.

b. Calculate cost of goods manufactured.

c. Calculate cost of goods sold