Beginning raw materials inventory	$300
Ending raw materials inventory	$180
Direct labor	$250
Import duties	$20
General and administrative expense	$350
Purchases of direct materials	$300
Beginning work in process inventory	$320
Ending work in process inventory	$600
Sales revenue	$4500
Depreciation on plant	$500
Beginning finished goods inventory	$250
Ending finished goods inventory	$250
Marketing expenses	$300
Freight-in	$30
Indirect labor	$220

Calculate Direct Materials Used, Costs of Goods Manufactured, Costs of Goods sold, Operating income