Gates Manufacturing reports based on an October 31 fiscal year. As a part of your interview for a cost analyst position, the interviewer provides you with the following information:

Direct materials purchases	$ 96,000
Work-in-process inventory, November 1	53,000
Finished goods inventory, November 1	30,800
Finished goods inventory, October 31	31,800
Manufacturing overhead	57,600
Cost of goods sold	221,000
Direct labor	30,400
Increase in work-in-process inventory	28,000
Average sales price per unit	20
Gross margin percentage	35%

Required:

Find the cost of goods manufactured.

Find the total manufacturing costs.

Find the direct materials used.

Find the sales revenue.

Find the increase (decrease) in direct materials inventory.