The December 31, 19xB trial balance of the Cristiano Company showed:
| Sales |
$4,000,500 |
Sales Return & Allowances |
$25,200 |
| Purchases (Net) |
2,400,000 |
Transportation-in |
32,000 |
| Direct Labor |
3,204,000 |
Factory Overhead |
1,885,600 |
| Sales Salaries |
200,000 |
Advertising Expense |
155,000 |
| Delivery Expense |
65,000 |
Inventories:
| December 31, 19xB | December 31, 19xA | |
| Finished Goods |
$467,400 |
$620,000 |
| Work in Process |
136,800 |
129,800 |
| Materials |
196,000 |
176,000 |
Required:
- Total Manufacturing Cost
- Cost of Goods Manufactured (COGM)
- Cost of Goods Sold (COGS)
