Zeta Enterprises reported the following transactions for the year:

Raw material purchases: $5,100,000

Direct labor: $2,100,000

Indirect labor - factory: $860,000

Factory utilities: $340,000

Factory repairs: $260,000

Depreciation - factory building: $210,000

Depreciation - office equipment: $90,000

Office supplies: $75,000

Sales commissions: $410,000

Advertising expense: $370,000

Administrative salaries: $700,000

Inventory balances:

	Beginning	Ending
Raw Materials	$420,000	$510,000
Work in process	$460,000	$420,000
Finished goods	$550,000	$710,000

Requirements:

Calculate the total factory overhead.

Determine the cost of raw materials used.

Compute the total manufacturing costs.

Calculate the cost of goods manufactured.

Determine the cost of goods sold.