Information from Yodas Stick Company is given below in $000s for this period:

Sales	$700
Selling and administrative costs	52
Purchases of raw materials	18
Direct labor	22
Manufacturing overhead	210
Raw materials used (all direct cost)	22
Cost of goods manufactured	136
Beginning raw materials inventory	60
Beginning work-in-process inventory	206
Beginning finished goods inventory	180
Ending finished goods inventory	150

Required: Determine the following amounts in dollars:

1. Ending Raw Materials assuming all Raw Materials costs are classified as direct costs:

2. Ending Work-in-Process Inventory:

3. Cost of Goods Sold: