Raw meterial purchases $...$ $$175,000$

Direct Labor $254,000$

Indirect Labor $..109,000$

Selling and adminstratile sulares $...133,000$

Building Derecciation" $80,000$

other selling and adm. expenses $....195,000$

other factor costs quad$344,000$

Sales Revenue $($ $$30$ per unit$)$

$1,495,000$

sevents fire percent of the compay's buildiry was dewted to production actrities

the renaining $25$ perlent was used for selling and administratiue functions

The James $1$ and december $31$ firisiteds sods inventer consisted of $1350$ wits ad

$1\mathrm{.}190$ units regpectively

prepare the following staterents

a$)$ Cost of Goods Manfactred $($Estimated total M$/$O is $$400,000,$ cost driver

Drrect labor cost; estinated total DLL costis $$250,000)$

Cost of Goods sold.