Romo Manufacturing reported the following:

Revenue	$850,000
Beginning inventory of direct materials, January 1, 2015	20,000
Purchases of direct materials	256,000
Ending inventory of direct materials, December 31, 2015	18,000
Direct manufacturing labor	21,000
Indirect manufacturing costs	42,000
Beginning inventory of finished goods, January 1, 2015	40,000
Costs fo goods manufactured	314,000
Ending inventory of finished goods, December 31, 2015	45,000
Operating costs	150,000

a) What is Romos Direct Materials Used? $ _____________ b) What is Romos Manufacturing Costs Incurred? $ ___________ c) What is Romo's Cost of Goods Sold? $ _______________