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 . . . . . . . . . . . . . . . . . . . . . . . . . . $ 40,000 $ 18,000

Inventory of finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000 68,000

Direct materials used. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250,000

Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120,000

Manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145,000

Selling expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135,000

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?