32. Analyzing Activity in Inventory Accounts Steger Designs makes winter boots and moccasins at its factory in northern Minnesota. Assume the following represents data related to Steger operations last year:

Raw materials used	$ 400,000
Total manufacturing costs charged to production during the year (includes raw materials, direct labor, and manufacturing overhead applied at a rate of 200 percent of direct labor costs)	850,000
Cost of goods available for sale	958,000
Selling and general expenses	280,000

	Inventories
	Beginning	Ending
Raw materials	$ 110,000	$ 105,000
Work-in-process	75,000	92,000
Finished goods	125,000	135,000

Determine each of the following: (a) Cost of raw materials purchased $Answer

(b) Direct labor costs charged to production $Answer

(c) Cost of goods manufactured $Answer

(d) Cost of goods sold $Answer