Parrish's Manufacturing Had the Following Data for the Period Just

Parrish's Manufacturing had the following data for the period just ended: $$\begin{array} { l r } \text { Work in process, Jan. 1 } & \$ 21,000 \\\text { Work in process, Dec. } 31 & 40,000 \\\text { Finished goods, Jan. 1 } & 70,000 \\\text { Finished goods, Dec. } 31 & 61,000 \\\text { Direct materials used } & 126,000 \\\text { Direct labor } & 260,000 \\\text { Factory depreciation } & 80,000 \\\text { Sales } & 945,000 \\\text { Advertising expense } & 52,000 \\\text { Factory utilities } & 27,000 \\\text { Indirect materials } & 19,000 \\\text { Indirect labor } & 35,000\end{array}$$
Required:
A. Calculate Parrish's cost of goods manufactured.
B. Calculate Parrish's cost of goods sold.