Selected data concerning the past year's operations of the Ozarks Manufacturing Company are , ost follows: Inventories Beginning Ending $71,000 Raw material $ 81,000 80,000 Work in process 30,000 90,000 Finished goods 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 31,500 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? (CMA, adapted)