Cost of goods manufactured and cost of goods sold The following table summarizes the beginning and ending inventories of Springfield Manufacturing Inc. for the month of September: Raw materials purchased during the month of September totaled $247,800. Direct labor costs incurred totaled $624,400 for the month. Actual and applied manufacturing overhead costs for September totaled $376,800 and $384,600, respectively. Over/underapplied overhead is written off to cost of goods sold at the end of the year in December. Required: a. Calculate the cost of goods manufactured for September. b. Calculate the cost of goods sold for September