Last night, the sprinkler system at Plant A was accidentally set off. The ensuing deluge destroyed most of the cost records in Plant A for the month just completed (May). The plant manager has come to you in a paniche has to complete his report for head office by the end of today. He wants you to give him the numbers he needs for his report. He can provide you with some fragments of information he has been able to salvage: Raw materials: Beginning $24,000 Ending 55,900 Work in process: Beginning 18,000 Finished goods: Sold in May 402,000 Ending 54,000 Manufacturing overhead: Beginning 0 Accrued wages payable: Beginning 10,400 Ending 19,300 Other information: 1. Total direct materials requisitions for the month were $180,800. 2. A total of 9,900 direct labour hours were worked during the month at an average wage of $15/hour. 3. Manufacturing overhead of $103,400 was incurred during the period. 4. On May 31, the ending inventory of work in process is $5,500.

Calculate the following:

(a)The material purchased during May: $212,700.00. CORRECT ANSWER.

(b) The amount paid to the labour force in May: $139,600.00. CORRECT ANSWER.

(c)The cost of goods transferred from work in process inventory to finished goods inventory in May. PLEASE RESPOND. I DON'T KNOW IF I SHOULD USE THE AMOUNT PAID TO THE LABOUR FORCE (ABOVE ANSWER) ALREADY CHECKED AS CORRECT OR IF I SHOULD USE ONLY THE 9,900 * 15.