Foremost Corporation incurred the following costs: Beginning direct materials inventory $ 17,000 Beginning work-in-process inventory 8,000 Beginning finished goods inventory 18,000 Ending direct materials inventory 15,000 Ending work in process 13,000 Ending finished goods 24,000 Factory supervisor's salary 25,000 Depreciation on plant 10,000 Sales 650,000 Selling and administrative expenses 100,000 Plant maintenance 5,000 Plant utilities 9,000 Direct material purchases 185,000 Direct labor 200,000 Required: Calculate the following values: a. Direct materials used b. Cost of goods manufactured c. Cost of goods sold d. Operating income