The following T-accounts record the operations of Roddick Co.:

	Direct Materials			Work in Process			Finished Goods
Beginning Balance	25,000		Beginning Balance	37,000		Beginning Balance	43,000
Purchases	238,000	?	Direct Material	?	?	COGM	?
			Direct Labor	165,000				643,000 COGS
			Overhead	?
Ending Balance	19,000		Ending Balance	28,000		Ending Balance	15,000

Required

1. Calculate the amount of direct materials purchased during the period.
2. Calculate the cost of goods manufactured during the period.
3. Calculate the total manufacturing overhead cost for the period.
4. Calculate the total manufacturing cost for the period.