Manufacturing costs for Davenport Company during $2018$ were as follows:

Beginning Finished Goods, $1/1/18$ $ $24,100$

Beginning Raw Materials, $1/1/1835,500$

Beginning Work in Process, $1/1/18110,300$

Direct Labor for $2018275,300$

Ending Finished Goods, $12/31/1822,400$

Ending Raw Materials, $12/31/1840,250$

Ending Work in Process, $12/31/18120,600$

Material Purchases for $2018304,200$

$($including $$15,000$ of indirect material$)$

Required:

$1.$ Compute direct material used.

$2.$ Compute applied overhead if the company applies overhead at a rate of $0\mathrm{.}75(75\%)$ of direct labor cost.

$3.$ Compute total manufacturing cost.

$4.$ Compute cost of goods manufactured.

$5.$ Compute cost of goods sold.