PRODUCT COST FLOWS. Use the following information to answer all parts of the question.

Materials Inventory
	15*
	?	25
	10**

Work-in Process Inventory
	10*
	?	35
	28
	14
	42**

Finished Goods Inventory
	30*	55
	?
	10**

Wages Payable
		50
		28

Manufacturing Overhead
	12	14
		2**

* Beginning Balance

** Ending Balance Required

a. Cost of goods completed and transferred

?

b. Total manufacturing costs

?

c. Cost of goods manufactured

? d. Cost of goods sold ? e. Direct labor used ? f. Overhead applied ? g. Overhead incurred ? h. Raw materials purchased ? i. Raw materials used ? j. Over-applied overhead k. Under-applied overhead