Barricades Corporation provided the following information for the year:

Beginning Balance$$Work$-$in$-$Process Inventory

$$27,000$

Ending Balance$$Work$-$in$-$Process Inventory

$56,000$

Beginning Balance$$Raw Materials Inventory

$83,000$

Ending Balance$$Raw Materials Inventory

$60,000$

Purchases$$Raw Materials

$360,000$

Beginning Balance $$ Finished Goods

$956,000$

Ending Balance $$ Finished Goods

$763,000$

Direct Labor

$471,000$

Indirect Labor

$18,000$

Depreciation on Factory Plant and Equipment

$25,000$

Plant Utilities and Insurance

$271,000$

Calculate:

Prime Costs

Conversion Costs

Total Manufacturing Costs

Cost of Goods Manufactured

Cost of Goods Sold