Selected data concerning operations of Cascade Manaufacturing company for the past fiscal year follow:

Raw materials used.....300,000

Total manufacturing cost charged to production during the year

(includes raw materials, direct labor, and manufacturing overhead applied at 60 percent of direct labor cost).......681,000

Cost of goods available for sale......826,000

Selling and general expenses.....30,000

Inventories

Raw materials begining... $70,000 ending $80,000

Work-in-process...begining 85,000 ending 30000

finished goods... begining 90000 ending 110000

Determin each of the following:

a)Cost of raw materials purchaed

b)direct labor cost charged to production

c)cost of goods manufactured

d) cost of goods sold