Manufacturing costs for Davenport Company during 2018 were as follows:

Beginning Finished Goods, 1/1/18	$	24,900
Beginning Raw Materials, 1/1/18		36,300
Beginning Work in Process, 1/1/18		111,100
Direct Labor for 2018		276,100
Ending Finished Goods, 12/31/18		23,200
Ending Raw Materials, 12/31/18		40,650
Ending Work in Process, 12/31/18		121,400
Material Purchases for 2018		305,000
(including $19,000 of indirect material)

Required:

1. Compute direct material used.

2. Compute applied overhead if the company applies overhead at a rate of 0.83 (83%) of direct labor cost.

3. Compute total manufacturing cost.

4. Compute cost of goods manufactured.

5. Compute cost of goods sold.