The Following Selected Information Was Extracted from the 2012 Accounting

The following selected information was extracted from the 2012 accounting records of Cooper Products. $\begin{array} { l r } \text { Raw materials used } & \$ 320,000 \\\text { Direct labour } & 120,000 \\\text { Indirect labour } & 30,000 \\\text { Selling \& administrative salaries } & 200,000 \\\text { Building depreciation* } & 350,000 \\\text { Other selling \& administrative expenses } & 90,000 \\\text { Other factory costs } & 700,000\end{array}$ *Forty percent of the company's building was devoted to production activities; the remaining 60% was used for selling and administrative functions.
Cooper's beginning and ending work-in-process inventories amounted to $290,000 and $315,000, respectively. The company's beginning and ending finished-goods inventories were $404,000 and $450,000, respectively.
Required:
A. Calculate Cooper's manufacturing overhead for the year.
B. Calculate Cooper's cost of goods manufactured.
C. Compute the company's cost of goods sold.