The accounting records of Hobart Industries show the following information for the most recent year ended December 31

dec 31 jan 1

inventory of work in process $40000 $ 18000

inventory of finished goods $ 60000 68000

direct material used 250000

direct labour 120000

manufacturing overhead 145000

selling expense 135000

a . Find the amount debited to the Work In Process Inventory account during the year.

b . What is the cost of goods manufactured for the year?

c . What is the cost of goods sold for the year?

d . What are the total manufacturing costs for the year?