Analyzing Activity in Inventory Accounts.

Selected data concerning operations of Cascade Manufacturing Company for the past fiscal year follow:

Raw materials used	$300,000
Total manufacturing costs charged to production during the year (includes raw materials, direct labor, and manufacturing overhead applied at a rate of 60 percent of direct labor costs)	681,000
Cost of goods available for sale	826,000
Selling and general expenses	30,000

	Inventories
	Beginning	Ending
Raw materials	$70,000	$80,000
Work-in-process	85,000	30,000
Finished goods	90,000	110,000

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

(b) Direct labor costs charged to production

(c) Cost of goods manufactured

(d) Cost of goods sold