Data about Maritz Company's production and inventories for the month of June are as follows:

Purchases - Direct materialsP143, 440

Freight-inP5, 000

Purchase returns and allowancesP2, 440

Direct laborP175, 000

Actual factory overheadP120, 000

Inventories:

Finished goodsP68, 000P56, 000

Work in ProcessP110, 000P135, 000

Direct materialsP52, 000P44, 000

Maritz Company applies factory overhead to production at 80% of direct labor cost. Over or under applied overhead is closed to cost of goods sold at year-end. The company's accounting period is on the calendar year basis.

1. Cost of goods put into process amounts to _______.
2. Total goods available for sale amounts to _______.