The following data has been taken from the accounting records of Curtis 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.