Parrish's Manufacturing had the following data for the period just ended:

Parrish's Manufacturing had the following data for the period just ended:

work in process, jan 1                                    $ 21,000

Work in process, Dec 3                                     40,000

Finished goods, Jan 1                                        70,000

Finished goods, Dec 31                                     61,000 Direct Materials used                                      126,000

Direct labor                                                       260,000

Factory Depreciation                                         80,000

Sales                                                                   945,000

Advertising expense                                          52,000

Factory utilities                                                   27,000

Indirect Materils                                                 19,000

Indirect Labor                                                     35,000

Required:

A. Calculate Parrish's cost of goods manufactured.

B. Calculate Parrish's cost of goods sold.