Manufacturing costs for Davenport Company during 2018 were as follows:

Beginning Finished Goods, January 1	$ 24,700
Beginning Raw Materials, January 1	36,100
Beginning Work in Process, January 1	110,900
Direct Labor for the current year	275,900
Ending Finished Goods, December 31	23,000
Ending Raw Materials, December 31	40,550
Ending Work in Process, December 31	121,200
Material Purchases for the current year (including $18,000 of indirect material)	304,800

Required:

1. Compute direct material used.
2. Compute applied overhead if the company applies overhead at a rate of 0.81 (81%) of direct labor cost.
3. Compute total manufacturing cost.
4. Compute cost of goods manufactured.
5. Compute cost of goods sold.