Analyzing Activity in Inventory Accounts Selected data concerning operations of Cascade Manufacturing Company for the past fiscal year follow: Raw materials used $600,000 Total manufacturing costs charged to production during the year(includes raw materials, direct labor, and manufacturing overheadapplied at a rate of 60 percent of direct labor costs) 1,362,000 Cost of goods available for sale 1,507,000 Selling and general expenses 60,000 Raw materials Work-in-process Finished goods Inventories Beginning Ending $70,000 $80,000 85,000 30,000 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 $