Billy Bobs Manufacturing had the following data for the fiscal year ended December 31.

Direct Materials Inventory, January 1 $ 30,000

Direct materials purchases 350,000

Direct materials used 345,000

Fixed factory overhead 480,000

Total factory overhead 560,000

Total manufacturing costs to account for 1,085,000

Work-in-Process Inventory, January 1 42,000

Work-in-Process Inventory, December 31 45,000

Finished Goods Inventory, January 1 36,000

Goods available for sale 1,076,000

Cost of goods sold 1,043,000

Required: Calculate the following costs:

b.Direct labor cost for the year

c. Variable factory overhead cost for the year

d. Cost of good manufacturing for the year