Quacker Manufacturing uses just-in-time inventory techniques to reduce their carrying costs. Despite having a low level of working capital, they experience significant sales and production levels. Quacker reported the following information at year-end:

Beginning Raw Materials Inventory	$1,000
Ending Raw Materials inventory:	$5,200
Beginning Work in Process:	$4,000
Ending Work in Process:	$4,200
Beginning Finished Goods Inventory:	$2,400
Ending Finished Goods Inventory:	$1,800
Materials Purchased:	$130,000
Indirect Materials Used:	$4,000
Direct Labor Wages:	$144,000
Indirect Labor Wages:	$200,000
Production Equipment Depreciation:	$10,000
Production Equipment Maintenance:	$6,000
Factory Rent:	$10,000
Office Supplies Used:	$400
Selling and Administrative Expenses:	$325,000

What was Quackers:

Direct Materials usage?

Total Manufacturing Overhead for the period?

Cost of Goods Manufactured?

Cost of Goods Sold for the period?