Raw materials inventory, beginning of year $21,000

Raw materials inventory, end of year 23,000

Work in process inventory, beginning of year 55,000

Work in process inventory, end of year 52,000

Finished goods inventory, beginning of year 42,000

Finished goods inventory, end of year 48,000

Raw materials purchased 110,000

Indirect Materials used 6,000

Indirect Labor used 33,000

Direct Labor used 210,000

Depreciation on Factory Machines 22,000

Amount spent on other manufacturing overhead 90,000

Direct labor hours used 15,000

Predetermined overhead rate $10 per direct labor hour

Please use the information above to calculate the following:

1. Raw materials used
2. Direct materials used
3. Manufacturing overhead costs incurred
4. Manufacturing overhead applied to jobs
5. Total manufacturing costs
6. Cost of goods manufactured
7. Unadjusted cost of goods sold
8. Adjusted cost of goods sold