Costas Company has beginning and ending raw materials inventories of $64,000 and $80,000, respectively. If direct materials used were $310,000, what was the cost of raw materials purchased?

a. $310,000.

b. $330,000.

c. $294,000.

d. $326,000.

Molina Company has beginning and ending work in process inventories of $130,000 and $145,000 respectively. If total manufacturing costs are $680,000, what is the total cost of goods manufactured?

a. $810,000.

b. $825,000.

c. $665,000.

d. $695,000.