Basil Industries reported the following information for December:

Please show work

Beginning balance, Raw Materials Inventory	$187,500
Beginning balance, Work in process Inventory	300,000
Beginning balance, Finished Goods Inventory	106,250
Purchases of raw materials	337,500
Factory electricity	62,500
Direct labor payroll	200,000
Depreciation on factory equipment	218,750
Insurance on factory building	50,000
Indirect materials used in production	43,750
Total raw materials used in production	406,250
Indirect labor payroll	150,000
Cost of goods manufactured	1,250,000
Cost of goods sold	1,312,500

Required: Using the information provided above, calculate the following items below. Note: total raw materials used in production includes both direct and indirect materials. Assume actual manufacturing overhead = applied overhead.

3a: What was the balance in ending raw materials at December 31?

3b: What was the total manufacturing cost for December?

3c: What was the cost of the direct materials used by Basil in production?

3d: What was the ending balance in Basils Finished Goods Inventory account?