1. Total Cost of Goods Placed in Process - 402,500 Work in process Inventory, end - 40,000 Manufacturing Costs - 332,500 Work in process Inventory, beg - ?????

2.Raw materials inventory, beg. - P 45,000 Raw materials available for use - 127,000 Direct materials used - 92,000 Raw materials inventory, end - ?????

3. Cost of Goods Manufactured - 362,500 Finished Goods Inventory, beg - 60,000 Cost of Goods Sold - 372,500 Finished Goods Inventory, end - ?????

4. Sales Returns & Allowances - 5,000 Sales - 487,000 Gross Profit - 109,500 Cost of Goods Sold - ?????

5. Manufacturing Overhead - P 146,500 Direct Labor - 94,000 Direct materials used - 92,000 Manufacturing Costs - ?????