Direct material inventory,January 1 ?

Direct material inventory, December 314,250

Work-in-process inventory, January 12,660

Work-in-process inventory, December 313,910

Finished goods inventory, January 12,080

Finished goods inventory, December 31240

Purchases of direct materials15,980

Cost of goods manufactured during the year53,330

Total manufacturing costs ?

Cost of goods sold55,170Gross margin48,020

Direct labor ???

Direct materials used14,510

Manufacturing overhead13,810

Sales revenue

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