a. Purchases of direct materials $269,000 b. Cost of direct materials used $265,000 c. Amount of direct labor costs $134,000 d. Amount of year-end liability for direct labor $2,700 e. Total manufacturing costs $613,400 f. Cost of finished goods manufactured $614,400 g. Amount of year-end balance for work in process inventory $18,000 h. Cost of goods sold i. Total inventory What are the answers to H and