COGS, direct labor, percentage increases

1. A manufacturing company has a beginning finished goods inventory of $14,600, raw material purchases of $18,000, cost of goods manufactured of $32,500, and an ending finished goods inventory of $17,800. The cost of goods sold for this company is:

2. A company's prime costs total $3,000,000 and its conversion costs total $7,000,000. If direct materials are $1,000,000 and factory overhead is $5,000,000, then direct labor is

3. Phoenix Company reported sales of $400,000 for 2007, $450,000 for 2008, and $500,000 for 2009. Using 2007 as the base year, what were the percentage increases for 2008 and 2009 compared to the base year