Lagoon Company accumulated the following data for the current year.
Raw materials-beginning inventory	90,000 units @ 7.00
Purchases	75,000 units @ 8.00
Purchases	120,000 units @ 8.50
The entity transferred 195,000 units of raw materials to work in process during the year.
Work in process-beginning inventory	50,000 units @14.00
Direct labour	3,100,000
Manufacturing overhead	2,950,000
Work in process-ending inventory	48,000 units @ 15.00
The entity used the FIFO method for valuing inventory.
1. What is the cost of raw materials used?
2. What is the total manufacturing cost?
3. What is the cost of goods manufactured for the current year?