Perfect Displays designs and manufactures displays used in mobile devices. Serious flooding throughout the region affected PerfectDisplays' facilities. Inventory was completelyruined, and thecompany's computersystem, including all accountingrecords, was destroyed.

The beginning inventory numbers are as follows:

Raw materials $85,000

Work in process $190,000

Finished Goods $214,000

Before the disaster recovery specialists clean the buildings,Agatha Calvert, the company controller, is anxious to salvage whatever records she can to support an insurance claim for the destroyed inventory. She is standing in what is left of the Accounting Department withTerry Nappert, the cost accountant.

"I didn't know mud could smell so bad,"Terry says. "What should I be looking for?"

"Don't worry about beginning inventory numbers," responds Agatha. "We'll get them from last year's annual report. We need first-quarter cost data."

"I was working on the first-quarter results just before the storm hit," Terrysays. "Look, my report's still in my desk drawer. But all I can make out is that for the first quarter, material purchases were $553,000and that direct labor, manufacturing overhead (other than indirect materials), and total manufacturing costs to account for were $545,000 ; $229,000 ; and 1,498,000 , respectively. Wait, and cost of goods available for sale was $1,370,000."

"Great," says Agatha. "I remember that sales for the period were approximately $1.9million. Given our gross profit of 30%, that's all you should need." Terry is not sure about that, but decides to see what he can do with this information.

Determine the ending inventories of rawmaterials, work inprocess, and finished goods. Assume that Raw Materials Inventory contains only direct materials.

Beginning Raw materials inventory : 85,000

Plus: Purchases of Direct materials : 553,000

Direct materials available for use : 638,000

Less ending raw materials inventory : ?

Direct materials used : ?

Calculation of COGM for current year...

Beginning WIP 190,000

Plus: Manufacturing costs incurred

Direct materials used: 534,000

direct labor: 545,000

Manufacturing overhead 229,000

Total manufacturing costs to account for: 1,498,000

Less: Ending WIP: ?

COGM: ?