Selected data concerning operations of Cascade Manufacturing Company for the past fiscal year follow:
Raw materials used	$ 300,000
Total manufacturing costs charged to production during the year(includes raw materials, direct labor, and manufacturing overheadapplied at a rate of 60 percent of direct labor costs)	$ 700,000
Cost of goods available for sale	$ 772,500
Selling and general expenses	$ 30,000
	Inventories
	Beginning	Ending
Raw materials	$ 35,000	$ 40,000
Work-in-process	$ 42,500	$ 15,000
Finished goods	$ 45,000	$ 55,000
Determine each of the following: