Selected data concerning operations of Cascade Manufacturing Company for the past fiscal year follow:

Raw materials used.........................................................................................................................................$400,000

Total manufacturing costs charged to production during the year (includes raw materials, direct labor, and manufacturing overhead

applied at a rate of 60 percent of direct labor costs) .....................................................................................$731,000

Cost of goods available for sale .....................................................................................................................$936,000

Selling and general expenses......................................................................................................................... 40,000

Inventories

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Beginning Ending

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

Work-in-process ...................................................... $85,000 $30,000

Finished goods ...................................................... $90,000 $110,000

REQUIRED:

Determine each of the following:

1. Cost of raw materials purchased
2. Direct labor costs charged to production
3. Cost of goods manufactured
4. Cost of goods sold