Compute the Work-in-Process transferred to the finished goods warehouse on April 30 using the following information:

Work-In-Process Inventory, April 30	$	215
Direct material purchased during April		190
Work-In-Process Inventory, April 1		240
Direct labor costs incurred		340
Manufacturing overhead costs		290
Direct materials used in production		165

The following events took place at a manufacturing company for the current year:

1. (1) Purchased $100,000 in direct materials.

2. (2) Incurred labor costs as follows: (a) direct, $61,000 and (b) indirect, $18,600.

3. (3) Other manufacturing overhead was $112,000, excluding indirect labor.

4. (4) Transferred 80% of the materials to the manufacturing assembly line.

5. (5) Completed 65% of the Work-in-Process during the year.

6. (6) Sold 85% of the completed goods.

7. (7) There were no beginning inventories.

What is the company's Cost of Goods Sold?

The following are Margin Co.'s production costs for December:

	Direct Materials	$	104,000
	Direct Labor		94,000
	Factory Overhead		8,000

What amount of costs should be traced to specific products in the production process? (CPA adapted)