The following beginning and ending inventory balances apply to XYZ's 2011 accounting period:

	Beginning	Ending
Raw Materials Inventory	$24,000	$22,000
Work in Process Inventory	$32,000	$33,000
Finished Goods Inventory	$20,000	$17,000

During 2011, the company purchased $234,00o direct raw materials. It incurred $180,000 of direct labor costs for the year and allocated $260,000 of manufacturing overhead costs to work in process. There was no overapplied or underapplied overhead. Revenue from goods sold during the year was $800,000.

a. The amount of cost of goods manufactured (amount transferred from WIP to finish goods) was

b. What was XYZ's gross margin in 2011?

c. What was the amount of raw materials used in production during 2011?