Able corporation incurred the following costs:

Beginning direct materials inventory $ 16,000

Beginning work in process inventory $ 7,000

Beginning finished goods inventory $ 19,000

Ending direct materials inventory $ 16,000

Ending work process $ 14,000

Ending finished goods $ 26,000

Factory supervisor's salary $ 28,000

Depreciation on plant $ 12,000

Sales $ 800,000

Selling and admnistrative expenses $ 125,000

Plant maintenence $ 6,000

Plant utilities $ 11,000

Direct material purchases $ 215,000

Direct labor $ 240,000

Calculate the following

a) Direct material used

b) costs of goods manufactured

c) costs of goods sold

d) operating income