Selecta data concerning the past fiscal year's operations (000 omitted) of the Televans Manufacturing Company are presented below:

Inventories

Beginning Ending

Raw materials 75 85

Work in process 80 30

Finished goods 90 110

Other data

Raw materials used 326

Total manufacturing costs charged to

production during the year (includes

raw materials, direct labor, and factory

overhead applied at a rate of 60% of

direct labor cost) 686

Cost of goods available for sale 826

Selling and general expenses 25

15 The cost of raw materials purchased during the year amounted to

16 Direct labor costs charged to production during the year amounted to

17 Prime cost amounted to

18 The cost of goods manufactured during the year was

19 The cost of goods sold during the year was