9/30/2018 12/31/2018

Raw Material 3377 3387

Working in progress 4982 4846

Finished good 3261 ???

During Q4 2018, it purchased $6194 of raw materials. Additional cost: direct labor: $3896, variable manufacturing overhead: $2728, fixed manufacturing overhead: $3074, variable non-manufacturing overhead : $4351, and fixed non-manufacturing overhead of $5091. The cost of goods sold in Q4 was 15015.

1. How much raw materials did it transfer to WIP in Q4 2018?

2. What was the cost of goods manufactured in Q4 2018?

3. What was the 12/31/2018 amount for the finished good?