Please use following information for "Poseidon's Products" for this period:

Sales: $350000

Selling and administrative costs: $26000

Purchases of raw materials: $9000

Direct Labor: $11000

Manufacturing overhead: $105000

Raw material used (all direct cost): $11000

Cost of goods completed: $68000

Beginning raw materials inventory: $30000

Beginning work in process inventory: $103000

Beginning finished goods inventory: $90000

Ending finished goods inventory: $75000

Required:

Determine the following amounts in dollars:

A. Ending Raw Materials (assume all raw materials costs are classified as direct costs)

B. Ending Work In Process Inventory

C. Cost of Goods Sold