Manufacturing costs for Davenport Company during 2018 were as follows:

Beginning Finished Goods, January 1	$ 25,000
Beginning Raw Materials, January 1	36,400
Beginning Work in Process, January 1	111,200
Direct Labor for the current year	276,200
Ending Finished Goods, December 31	23,300
Ending Raw Materials, December 31	40,700
Ending Work in Process, December 31	121,500
Material Purchases for the current year (including $19,500 of indirect material)	305,100

1.Compute direct material used.

2.Compute applied overhead if the company applies overhead at a rate of 0.84 (84%) of direct labor cost.

3.Compute total manufacturing cost.

4.Compute cost of goods manufactured.

5.Compute cost of goods sold.