Analyzing Activity in Inventory Accounts Selected data concerning operations of Cascade Manufacturing Company for the past fiscal year follow: Raw materials used $400,000 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) 731,000 Cost of goods available for sale 876,000 Selling and general expenses 40,000 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 $ 410,000 (b) Direct labor costs charged to production $ 681,000 (c) Cost of goods manufactured $ 1,091,000 (d) Cost of goods sold $ 20,000 x