Shubarquduq Coal Mine's (SCM) manufacturing costing system is comprised of a three-part classification of direct materials, direct manufacturing labor, and manufacturing overhead costs. The below information is extracted from the accounting system of the SCM.

For Particular Date

For Year of 2025

WIP inventory,01.01.2025

$13,9

Plant utilities

$ 14,6

DM inventory, 31.12.2025

5,9

Indirect manufacturing labor

29,8

FG inventory, 31.12.2025

50,3

Depreciationplant and equipment

7,1

Accounts payable, 31.12.2025

33,9

Revenues

614,6

Accounts receivable, 01.01.2025

91,7

Miscellaneous manufacturing overhead

23,5

WIP inventory, 31.12.2025

8,4

Marketing, distribution, and

customer-service costs

141,9

FG inventory, 01.01.2025

16,1

Direct materials purchased

164,8

Accounts receivable, 31.12.2025

32,1

Direct manufacturing labor

71

Accounts payable, 01.01.2025

56,6

Plant supplies used

9,7

DM inventory, 01.01.2025

40,6

Property taxes on plant

5,8

Required:

1. Calculate DM used.
2. Calculate manufacturing overhead costs for the period.
3. Calculate manufacturing costs for the period.
4. Calculate cost of goods manufactured.
5. Calculate cost of goods sold.
6. Calculate Operating Income by preparing Income Statement.