The following information applies to the General Lawnmower Company for the year:

Factory Rent $ 80,000

Direct Materials Inventory - Beginning 50,000

Direct Materials Inventory - Ending 45,000

Direct Materials - Purchases 325,000

Direct Labor - Wages 550,000

Indirect Labor - Wages 25,000

Finished Goods Inventory - Beginning 50,000

Finished Goods Inventory - Ending 75,000

Indirect Materials 50,000

Plant Utilites 25,000

Selling and Administrative 130,000

Work In Process Inventory - Beginning 50,000

Work in Process Inventory - Ending 55,000

Selling Expenses 180,000

Sales Revenue 1,825,000

Direct Materials used is:

	a.	375,000
	b.	330,000
	c.	325,000
	d.	95,000

Manufacturing Overhead is:

a.

130,000

b.

100,000

c.

180,000

d.

110,000

Cost of Goods Manufactured is:

a.

1,060,000

b.

1,100,000

c.

1,030,000

d.

1,055,000

Cost of Goods Sold is:

a.

1,030,000

b.

1,105,000

c.

795,000

d.

1,055,000

Income is:

	a.	485,000
	b.	795,000
	c.	1,105,000
	d.	310,000