Manufacturing costs for Davenport Company during 2018 were as follows:

Beginning Finished Goods, 1/1/18 ................................. $24,100
Beginning Raw Materials, 1/1/18 ...................................... 35,500
Beginning Work in Process, 1/1/18 ................................ 110,300
Direct Labor for 2018 .................................................... $275,300
Ending Finished Goods, 12/31/18 ................................... 22,400
Ending Raw Materials, 12/31/18 ..................................... 40,250
Ending Work in Process, 12/31/18 ................................ 120,600

Material Purchases for 2018 (including $15,000 of indirect material) 304,200

Required:

1. Compute direct material used.

2. Compute applied overhead if the company applies overhead at a rate of 0.75 (75 percent) of direct labor cost.

3. Compute total manufacturing cost.

4. Compute cost of goods manufactured.

5. Compute cost of goods sold.