Raw materials used 800,00 Total manufacturing costs charged to production during the year includes raw materials, direct labor, and manufacturing overhead applied at a rate of 60 percent of direct labor costs) Cost of goods available for sale Selling and general expenses 1,362,000 1,507,000 60,000 Inventories Beginning Ending Raw materials $70,000 $80,000 Work-in-process 85,000 30,000 Finished goods 90,000 110,000 Determine each of the following: (a) Cost of raw materials purchased $ 610,000 (b) Direct labor costs charged to production $ 453,750 (c) Cost of goods manufactured (d) Cost of goods sold s 0