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		55,300
Work in process:		Beginning		15,700
Finished goods:		Sold in May		400,600
		Ending		51,800
Manufacturing overhead:		Beginning		0
Accrued wages payable:		Beginning		11,800
		Ending		18,700

Other information:

1.	Total direct materials requisitions for the month were $180,500.
2.	A total of 9,600 direct labour hours were worked during the month at an average wage of $15/hour.
3.	Manufacturing overhead of $100,600 was incurred during the period.
4.	On May 31, the ending inventory of work in process is $5,400.

Calculate the following:

The material purchased during May.

Material purchased

$enter the material purchased in dollars

The amount paid to the labour force in May.

The cost of goods transferred from work in process inventory to finished goods inventory in May.

Cost of goods transferred from work in process inventory to finished goods inventory

$enter the cost of goods transferred to finished goods in dollars

The cost of finished goods inventory at the beginning of May.

Cost of finished goods inventory

$enter the cost of finished goods inventory in dollars