1.Baltimore Manufacturing had a Work in Process balance of $65,000 on January 1, 2018. The year end balance of Work in Process was $91,000 and the Cost of Goods Manufactured was $520,000. Use this information to determine the total manufacturing costs incurred during the fiscal year 2018. (Round dollar values & enter as whole dollars only.)

2. Annapolis Clothing Company manufactures quality boating attire. The following selected financial information for the fiscal year 2018 is provided:

Item	Amount
Sales	$200,000
Cost of Goods Manufactured	60,000
Direct Material Purchased	80,000
Factory Overhead	20,000
Work in Process - January 1	60,000
Work in Process - December 31	30,000
Direct Material - December 31	20,000
Finished Goods Inventory - December 31	43,000
Net Income	30,000
Direct Materials used	60,000
Cost of Goods Sold	62,000

Use this information to determine the dollar amount of Annapolis Clothing's Finished Goods Inventory for January 1, 2018. (Round dollar values & enter as whole dollars only.)

3. During FY 2018 Bay Manufacturing had total manufacturing costs are $428,000. Their cost of goods manufactured for the year was $423,000. The January 1, 2019 balance of Work-in-Process Inventory is $40,000. Use this information to determine the dollar amount of the FY 2018 beginning Work-in-Process Inventory. (Round dollar values & enter as whole dollars only.)

4. Frederick Company's January 1, 2018 finished goods inventory was $52,000. The January 1, 2019 finished goods inventory is $75,000. Cost of goods manufactured for the FY 2018 was $379,000. Use this information to determine the dollar amount of the FY 2018 cost of goods sold. (Round dollar values & enter as whole dollars only.)