Ogleby Inc.'s accounting records reflect the following inventories:

Dec. 31, 2017 Dec. 31, 2018

Raw materials inventory 120 96

Work in process inventory 156 174

Finished goods inventory 150 138

During 2018, Ogleby purchased $980 of raw materials,

incurred direct labor costs of $175,

Manufacturing overhead was $224.

Calculate:

a. Product costs

b. Cost of Goods Manufactured

c. Cost of Goods Sold