Cost accumulation

Barfield Mfg$.$ Co$.$ applies overhead to jobs at a rate of $140$ percent of direct labor cost. The following account information is available:

Calculate the following items that are missing from Barfield's account information:

a$.$ Cost of goods sold $

b$.$ Cost of goods manufactured $

c$.$ Amount of overhead applied to production $

d$.$ Cost of direct material used s

e$.$ Cost of direct material purchased $