Bonita Corp. designs and manufactures mascot uniforms for high school, college, and professional sports teams. Since each team's uniform is unique in color and design, Bonita uses a job order costing system. On January 1, the T-accounts for some of Bonita's primary balance sheet accounts were as follows: Raw Materials Inventory Work in Process Inventory 1/1 58,900 Finished Goods Inventory 1/1 38,600 1/1 24,000 Cash 1/1 35,200 Accounts Receivable Accounts Payable 1/1 47,300 1/1 41,900 During the year, the following events occurred: 1. Bonita purchased raw materials costing $115,000 on account. 2. Bonita used $149,300 of raw materials in production. Of these, 80% were classified as direct materials and 20% as indirect materials. (Bonita maintains a single Raw Materials Inventory account.) 3. Bonita used 31,400 hours of direct labor. The company's average direct labor rate was $11 per hour (credit Wages Payable). 4. The company's indirect labor cost was $168,000 (credit Wages Payable). 5. Other manufacturing overhead costs the company incurred on account totaled $94,400. 6. Bonita applied $316,800 in manufacturing overhead. 7. The company completed production of goods costing $795,400. 8. The company's Cost of Goods Sold balance was $801,300 before adjusting for over- or underapplied overhead. 9. Sales revenue was $1,060,000 (all sales were made on account). 10. Bonita collected $803,200 from customers. 11. The company paid accounts payable of $201,300. 12. At year-end, all wages earned during the year had been paid. Bel Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Cost of Goods Sold Manufacturing Overhead Accounts Receivable Accounts Payable Wages Payable Sales Revenue Calculate total manufacturing costs for the year. Total manufacturing cost $ eTextbook and Media Calculate cost of goods available for sale during the year. Goods available for sale eTextbook and Media $