Cost of Goods Manufactured and Sold The Hardback Plastics Corporation manufactures plastic parts for customers' orders and uses a normal job order cost system. Their accounting department collected the following cost data in connection with their production for the month of 20X6: 5-21 September Beginning inventories, September 1, 20x6 Raw materials $15,0 Work-in-proces Finished goods. ....52,000 Costs for September: $63,000 70,000 Raw materials placed in production.. Direct labor costs (20,000 hours. Actual manufacturing overhead costs: .. 80,000 Indirect labor. Indirect materials and supplies... Factory insurance. Factory property taxes.. Depreciation factory building and equipment 16,000 5,000 .. 1,000 1,500 2,500 ... Other factory overhead costs.... 13,000 Predetermined overhead rate: $4.00 per direct labor hour Costs of work-in-process transferred to finished goods inventory. 170,000 Finished goods inventory, September 30, 20X6... Selling expenses Administrative expenses.52,000 . 36,000 65,000 ...6 Required: (1) Compute inventory of raw materials, September 30, 20x6. (2) Compute work-in-process on September 30, 20X6 (3) Determine cost of goods sold for September, 20X6. (Any under- or overapplied overhead is closed to cost of goods sold.)