Raw Materials	WIP	FG
Nov.30-$10,000 Dec.31-$12,000	Nov.30-$15,000 Dec.30 $20,000	Nov.30-$7,500 Dec.31$10,000
Indirect Materials	Indirect Labor	Other OverHead Cost
$5,000	$7,000	$30,000
Factory Payroll	Raw Materials	Sales
$57,000	$40,000	$200,000

1. Compute cost of direct labor used. 2. Compute cost of direct materials used. 3. Compute cost of goods manufactured. 4. Compute cost of goods sold. (Do not consider any underapplied or overapplied overhead.)