Crane Corp. designs and manufactures mascot uniforms for high school, college, and professional sports teams. Since each teams uniform is unique in color and design, Crane uses a job order costing system. On January 1, the T-accounts for some of Cranes primary balance sheet accounts were as follows:

Raw Materials Inventory								Work in Process Inventory
Beg.		19,700						Beg.		30,700

Finished Goods Inventory								Cash
Beg.		26,600						Beg.		37,000

Accounts Receivable								Accounts Payable
Beg.		73,800										Beg.		40,400

During the year, the following events occurred:

1.	Crane purchased raw materials costing $89,200 on account.
2.	Crane used $93,000 of raw materials in production. Of these, 70% were classified as direct materials and 30% as indirect materials. (Crane maintains a single Raw Materials Inventory account.)
3.	Crane used 33,200 hours of direct labor. The companys average direct labor rate was $8 per hour (credit Wages Payable).
4.	The companys only indirect labor cost was the salary of a security guard hired to watch the companys shop after hours. The guards annual salary was $29,300 (credit Wages Payable).
5.	Other manufacturing overhead costs the company incurred on account totaled $69,100.
6.	Crane applied $131,000 in manufacturing overhead.
7.	The company completed production of goods costing $326,000.
8.	The companys Cost of Goods Sold balance was $303,750 before adjusting for over- or underapplied overhead.
9.	Sales revenue was $431,000 (all sales were made on account).
10.	Crane collected $496,000 from customers.
11.	The company paid accounts payable of $103,000.
12.	At year-end, all wages earned during the year had been paid.

QUESTIONS:

A) calculate the total manufacturing costs for the year

B) Calculate cost of goods available for sale during the year