Raw materials used$400,000Total 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)681,000Cost of goods available for sale816,000Selling and general expenses30,000

InventoriesBeginningEndingRaw materials$70,000$80,000Work-in-process85,00040,000Finished goods90,000110,000

Direct labor costs charged to production

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(c) Cost of goods manufactured

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(d) Cost of goods sold

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