Folding Fence reported the following data for May.

Beginning balance, Direct Materials Inventory	$ 45,000
Beginning balance, Work in Process Inventory	52,000
Beginning balance, Finished Goods Inventory	62,000
Ending balance, Direct Materials Inventory	47,000
Purchase of direct materials	92,000
Direct labor	48,000
Manufacturing overhead applied	42,000
Cost of goods manufactured	200,000
Cost of Goods Sold	220,000

Required:

a. What is the cost of direct materials were used in production?

b. What are the total manufacturing costs for the month of May?

c. What is the ending balance in the Finished Goods Inventory account?