Direct materials: Ending inventory Purchases Beginning inventory $ 30,000 120,000 25,000 Direct manufacturing labor 50,000 Beginning work-in-process inventory 3,500 Ending work-in-process inventory 4,500 Ending finished goods inventory 28,000 Manufacturing overhead 15,000 Beginning finished goods inventory 18,000 Revenue Period expense 210,000 18,000 Required: A. Calculate the cost of direct materials used during 2021? B. Calculate the cost of goods manufactured for 2021? C. Calculate the cost of goods sold for 2021? D. Calculate the gross profit for 2021? E. Calculate the operating income for 2021?

A. Calculate the cost of direct materials used during 2021? B. Calculate the cost of goods manufactured for 2021 ? C. Calculate the cost of goods sold for 2021 ? D. Calculate the gross profit for 2021 ? E. Calculate the operating income for 2021