Just before class starts, you realize that you have mistakenly recycled the second page of your cost accounting homework assignment. Fortunately, you still have the first page of the printout from your spreadsheet (shown as follows) and you remember that you were able to determine the items on the recycled page from this information.

Direct materials inventory, January 1$2,450 Direct materials inventory, December 31 2,248 Work-in-process inventory, January 1 5,370 Work-in-process inventory, December 31 6,760 Finished goods inventory, January 1 22,520 Finished goods inventory, December 31 25,020 Cost of goods manufactured during this year 600,930 Total manufacturing costs 602,320 Direct labor 270,400 Manufacturing overhead 221,000 Average selling price per unit 23 Gross margin percentage (as a percentage of sales) 36%

a. Find the cost of goods sold.

b. Find the direct materials used.

c. Find the purchases of direct materials.

d. Find the sales revenue.