Manufacturing costs for Davenport Company during 2018 were as follows:

Beginning Finished Goods, 1/1/18	$	25,600
Beginning Raw Materials, 1/1/18		37,000
Beginning Work in Process, 1/1/18		111,800
Direct Labor for 2018		276,800
Ending Finished Goods, 12/31/18		23,900
Ending Raw Materials, 12/31/18		41,000
Ending Work in Process, 12/31/18		122,100
Material Purchases for 2018		305,700
(including $22,500 of indirect material)

Required:

1. Compute direct material used.

2. Compute applied overhead if the company applies overhead at a rate of 0.90 (90%) of direct labor cost.

3. Compute total manufacturing cost.

4. Compute cost of goods manufactured.

5. Compute cost of goods sold.

1.	Direct Material Used
2.	Applied Overhead
3.	Total Manufacturing Cost
4.	Cost of Goods Manufactured
5.	Cost of Goods Sold