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)