ons Picante, Inc., provided the following information for the last calendar year: Beginning inventory: Direct materials $30,400 Work in process 40,000 Ending inventory: Direct materials Work in process $21,200 22,800 During the year, direct materials purchases amounted to $256,400, direct labor cost was $184,400, and overhead cost was $306,400. There were 40,000 units produced. Required: 1. Calculate the total cost of direct materials used in production. 247,200 X 2. Calculate the cost of goods manufactured. 755,200 X