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