Froya Fabrikker A/S of Bergen, Norway, manufactures specialty heavy equipment for use in North Sea oil fields. The company uses a job-order costing system that applies manufacturing overhead cost to jobs based on direct labor-hours. Its predetermined overhead rate was based on a cost formula that estimated $395,600 of manufacturing overhead for an estimated allocation base of 920 direct labor-hours. The following transactions occurred during the year:

1. Raw materials purchased on account, $290,000.
2. Raw materials used in production (all direct materials), $275,000.
3. Utility bills incurred on account, $77,000 (90% related to factory operations, and the remainder related to selling and administrative activities).
4. Accrued salary and wage costs:

Direct labor (970 hours)	$ 320,000
Indirect labor	$ 108,000
Selling and administrative salaries	$ 200,000

1. Maintenance costs incurred on account in the factory, $72,000
2. Advertising costs incurred on account, $154,000.
3. Depreciation recorded for the year, $90,000 (75% related to factory equipment, and the remainder related to selling and administrative equipment).
4. Rental cost incurred on account, $115,000 (80% related to factory facilities, and the remainder related to selling and administrative facilities).
5. Manufacturing overhead cost applied to jobs, $?question mark.
6. Cost of goods manufactured, $950,000.
7. Sales for the year (all on account) totaled $2,100,000. These goods cost $980,000 according to their job cost sheets.

The beginning balances in the inventory accounts were:

Raw Materials	$ 48,000
Work in Process	$ 39,000
Finished Goods	$ 78,000

Required:

Prepare a schedule of cost of goods manufactured.

1. What are the total raw materials available?
2. What is the Manufacturing overhead applied to work in process?
3. What is the Ending work in process inventory?

Thank you!