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Use the below information to calculate Cost of Goods Manufactured

Advertising expense $75,000

Factory Overhead $305,000

Office Salaries Expense $200,000

Work in Process, Jan 1 $70,000

Finished Goods, Jan 1 $62,300

Utilities, Office Building $8,000

Sales Salaries $115,000

Direct Labor $400,500

Property taxes, Office Building $22,000

Direct Materials Used $275,000

Supplies Expense $16,000

Sales Salaries $95,000

Work in Process, Dec 31 $275,000

Finished Goods, Dec 31 $80,000