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The factory ledger of XYZ Company contains the following cost data for the year ended December 31,2015 Inventories Opening Closing Raw materials $150,000 $170,000 Work-in-process

The factory ledger of XYZ Company contains the following cost data for the year ended December 31,2015

Inventories

Opening

Closing

Raw materials

$150,000

$170,000

Work-in-process

160,000

60,000

Finished goods

180,000

220,000

Total manufacturing costs charged to production during the year (including raw materials, direct labor and factory overhead applied at the rate of 50% of direct labor cost)

1,372,000

XYZs manufacturing overhead is $412,000 less than the Raw materials used.

1. How much was the purchased raw materials during the period?

2. How much direct labor cost was charged to production during the period?

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