The following T-accounts record the operations of Sheffield Co.: Assume all raw materials are direct materials. Beginning Balance Raw Materials 30,000 ? 249,000 16,000 Ending Balance Beginning Balance Direct Material Direct Labor Overhead Work in Process 38,000 ? 165,000 ? ? Ending Balance 25,000 Beginning Balance COGM Finished Goods 42,000 ? 644,000 15,000 Ending Balance (a) Calculate the amount of direct materials purchased during the period Direct materials purchased $ (b) Calculate the cost of goods manufactured during the period. Costs of goods manufactured $ (c) Calculate the total manufacturing overhead cost for the period. Total manufacturing overhead cost $ (d) Calculate the total manufacturing cost for the period. Total manufacturing cost $ $