Answer:
Cost of Goods Sold = $ 400,000
Explanation:
Units Sold = $360,000/ $225= 1600
Sales                                                                   $360,000 
Direct materials $176,000 
Direct labor $100,000 
Variable factory overhead $44,000 
Fixed factory overhead $80,000 
Total Manufacturing Costs   $ 400,000
Variable selling and administrative expenses $20,000 
Fixed selling and administrative expenses $10,000
Cost of Goods Sold = $ 400,000
As ending Inventory Finished Goods is 400 units it is not included in the Cost of Goods Sold.