Leslie Manufacturing reported the following:

Revenue	$850,000
Beginning inventory of direct materials, January 1, 2015	20,000
Purchases of direct materials	286,000
Ending inventory of direct materials, December 31, 2015	18,000
Direct manufacturing labor	21,000
Indirect manufacturing costs	42,000
Beginning inventory of finished goods, January 1, 2015	60,000
Cost of goods manufactured	314,000
Ending inventory of finished goods, December 31, 2015	45,000
Operating costs	150,000

a) What is Leslies Direct Materials Used?

b) What is Leslies Manufacturing Costs Incurred?

c) What is Leslie's Cost of Goods Sold?

d) What is Leslies Operating Income?