The following data has been taken from the accounting records of Toffee Manufacturing Company for the current year:

Sales	$600,000
Purchases of direct materials	350,000
Direct labor cost during period	120,000
Manufacturing overhead applied during period	60,000
Direct Materials Inventory, beginning	20,000
Direct Materials Inventory, ending	25,000
Work in Process Inventory, beginning	47,000
Work in Process Inventory, ending	32,000
Finished Goods Inventory, beginning	75,000
Finished Goods Inventory, ending	82,000

Required:

a. Compute the cost of direct materials moved into production during the period.

b. Compute the cost transferred to Finished Goods Inventory during the period.

c. Compute the Cost of Goods Sold during the period.