$ 23,800 46,200 248,600 96,000 119,000 16,800 56,100 101,000 126,000 182,000 349,800 79,200 34,000 60,000 Beginning raw materials inventory Purchases of raw materials during the year Raw materials available for use Ending raw materials inventory Cost of raw materials used Direct labor costs incurred Variable manufacturing overhead applied Fixed manufacturing overhead applied Total manufacturing costs incurred Beginning work in process Ending work in process Cost of goods manufactured Sales Beginning finished goods inventory Cost of goods manufactured Cost of goods available for sale Ending finished goods inventory Cost of goods sold 140,000 518,000 21,000 35.000 20.900 17,600 7,000 11,000 266,000 410,000 $ $ 42,000 67.100 266,000 303.000 837.100 52,800 70.000 273,000 tonnn 217