Direct Materials Used, Cost of Goods Manufactured

In September, Lauren Ashley Company purchased materials costing $$200,000$ and incurred direct labor cost of $$140,000.$ Overhead totaled $$310,000$ for the month. Information on inventories was as follows:

September $1$ September $30$

Materials $$100,000$ $$140,000$

Work in process $$70,000$ $$90,000$

Finished goods $$80,000$ $$60,000$