Selected data concerning the past years operations of the Ozarks Manufacturing Company are as follows:

		Inventories
	Beginning			Ending
Raw material	$	51,000		$	81,000
Work in process		80,000			30,000
Finished goods		90,000			110,000

Other data:

Direct material used	$	326,000
Total manufacturing costs charged to production during the year (includes direct material, direct labor, and manufacturing overhead applied at a rate of 60% of direct-labor cost)		686,000
Cost of goods available for sale		826,000
Selling and administrative expenses		30,000

Required: 1. What was the cost of raw materials purchased during the year?

2. What was the direct-labor cost charged to production during the year?

3. What was the cost of goods manufactured during the year?

4. What was the cost of goods sold during the year?