Determining Amounts from Given Data. The following information relates to the Wilson Watch Company for the year ended June 30, 20x4: Raw materials inventory tall direct materials) Work-in-process inventory Finished goods inventory In addition, the following information is available: July 120x3 Jun 30, 20x4 $ 40,000 95.000 200,000 $ 50.000 65.000 150,000 Direct materials used Variable factory overhead incurred $180,000 50,000 Fixed factory overhead incured 75,000 Total manufacturing costs for the year 500,000 Cost of goods available for sale 635.000 The firm uses an actual cost system. Required: Determine the following

a. Direct materials purchases.

b. Direct labor cost.

c. Cost of goods sold,

d. Cost of goods manufactured.