E$.$g$.$ The following information was extracted from the accounting records of Tucker Manufacturing, Inc., a manufacturer of plastic cases for mobile telephones:

$\backslash$table$[[$Raw materials purchased,$279,000],[$Direct labor,$185,000],[$Indirect labor,$35,000],[$Indirect materials,$15,000],[$Building depreciation $(70\%$ of building devoted to production,,$],[30\%$ of building devoted to selling and administrative$),300,000],[$Selling and administrative expenses,$75,000],[$Other factory overhead costs,$600,000]]$

Tucker allocates actual manufacturing overhead to production and the company's beginning and ending raw materials inventories were $$82,000$ and $$76,000,$ respectively. Tucker's beginning and ending Work in Process inventories were $$245,000$ and $$290,000,$ respectively and the company's beginning and ending finished goods inventories were $$475,000$ and $$450,000,$ respectively.

Instructions

a$.$ Calculating Direct Materials Used and record the related journal entries.

b$.$ Calculate Cost of Goods Manufactured and record the related journal entries.

c$.$ Calculate Cost of Goods Sold and record the related journal entries.