#27 Xia Co. manufactures a single product. All raw materials used are traceable to specific units of product. Current information for company follows:

Beginning raw materials inventory$27,000Ending raw materials inventory 30,000Raw material purchases 104,000Beginning work in process inventory 39,000Ending work in process inventory 49,000Direct labor 129,000Total factory overhead 104,000Beginning finished goods inventory 79,000Ending finished goods inventory 59,000

The company's cost of direct materials used, cost of goods manufactured and cost of goods sold is: