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

Inventories

Beginning Ending

Raw material $ 61,000 $ 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 31,000

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?