Barfield Mfg. Co. applies over head to jobs at a rate of 140 percent of direct labor cost. The following account information is available. Direct Material Inventory Account: Debit Beg. Balance 24,600 Purchases ? Credit ? end balance is 4,100 on the debit side Work in Process Inventory account: Debt Beginning balance 56,000 Direct material ? Direct labor 395,000 Overhead ? end balance is 27,460 on the debt side Finished Goods Inventory account: Debit Beginning balance 90,000 Goods completed ? Credit 1,890,000 end balance is 57,000 on debit side Cost of goods sold Debit ? Calculate the following items that are missing from Barfield's account information: a. Cost of goods sold b. Cost of goods manufactured c. Amount of overhead applied to production d. Cost of direct material used e. Cost of direct material purchased