Inventories Beginning 75 Ending 85 30 110 80 90 326 Direct Materials Work-in-Progress Finished Goods Other Data: Direct Materials Total Manufacturing Costs charged to production during the year (includes direct materials, direct labor, and factory overhead applied at a rate of 60% of direct labor cost) Cost of Goods available for sale Selling and General Expenses 686 826 25 Required: Amount of direct materials purchased Direct Labor costs charged to production during the year The cost of goods manufactured during the year The cost of goods sold during the year