Acme Manufacturing had the following data for the fiscal year ending December 31st.

Raw Materials Inventory, January 1st	$30,000
Raw Material Purchases	350,000
Raw Materials issued to production	345,000
Fixed factory overhead	480,000
Total factory overhead	560,000
Total Manufacturing Costs	1,085,000
Work in process inventory, January 1st	42,000
Work in process inventory, December 31st	87,000
Finished Goods Inventory, January 1st	36,000
Goods available for sale	1,076,000
Cost of Goods Sold	1,043,000

Based on the financial data above, what is the:

• Raw Materials Inventory on December 31st,
• Finished Goods Inventory on December 31st,
• Direct Labor for the year,
• Variable factory overhead costs for the year, and the
• Cost of goods manufactured fore the year.