The following table summarizes the beginning and ending inventories of Decatur Manufacturing Inc. for the month of October:

	Sept.30			Oct.31
Raw materials	$	33,500		$	27,600
Work in process		71,300			64,800
Finished goods		47,200			41,900

Raw materials purchased during the month of October totaled $123,900. Direct labor costs incurred totaled $312,200 for the month. Actual and applied manufacturing overhead costs for October totaled $188,400 and $192,300, respectively. Over/Underapplied overhead is written off to cost of goods sold at the end of the year in December. Required:

• Calculate the cost of goods manufactured for October.
• Calculate the cost of goods sold for October.

a.	Cost of goods manufactured
b.	Cost of goods sold