The following data should be used for the question(s) below:

Raw materials inventory, January 1 $ 12,000

Raw materials inventory, December 31 16,000

Work in process, January 1 5,000

Work in process, December 31 8,000

Finished goods, January 1 17,000

Finished goods, December 31 12,000

Raw materials purchases 118,000

Direct labor 165,000

Factory utilities 64,000

Indirect labor 12,000

Factory depreciation 18,000

Selling and administrative expenses 220,000

1) Assume manufacturing costs is $400,000. How much is cost of goods manufactured? 2) Assume goods manufactured is $420,000. How much is cost of goods sold? 3) How much is the cost of the direct materials used? 4) Assume direct materials is $130,000. How much are total manufacturing costs?