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:

1. Find the cost of goods manufactured.

2. Find the total manufacturing costs.

3. Find the direct materials used.

4. Find the sales revenue

5. Find the increase (decrease) in direct materials inventory.