Rodgers Co. uses normal absorption job order costing. Factory overhead is applied to production at a budgeted rate based on prime costs. At the end of the period, there was one unfinished job, and $25,000 of direct materials and $50,000 of direct labor has been charged to this job. Their policy is to not prorate any over or under applied overhead amounts. All inventory amounts listed below are AFTER disposition of any over or under applied overhead. Direct labor = $100,000. Cost of Goods Sold = $477,000 for the period. Beginning balance of stores (direct materials) = $40,000. Ending balance of stores = $80,000. Purchased $90,000 of direct materials during period. Cost of goods manufactured = $250,000. Ending balance of work in process = $135,000. Finished goods beg. inventory = $425,000. Finished goods ending inventory = $270,000.

1. Direct materials used are:

2. The beginning balance of work in process is:

3. Factory overhead applied is:

4. Actual factory overhead is:

5. Assuming actual absorption costing, the ending value of finished goods is: