The following T-accounts record the operations of Sheridan Co.: Assume all raw materials are direct materials.

Raw Materials
Beginning Balance		10,960
		?????
				67,235
Ending Balance		12,446

Work in Process
Beginning Balance		16,030
Direct Material		?????
Direct Labor		51,682
Overhead		72,392
				?????
Ending Balance		24,782

Finished Goods
Beginning Balance		29,870
		?????
				?????
Ending Balance		17,996

(a) Calculate the amount of direct materials purchased during the period.

Raw materials purchased

$

(b) Calculate the direct materials used in production during the period.

Direct materials used in production

$

(c) Calculate the total manufacturing cost for the period.

Total manufacturing cost

$

(d) Calculate the cost of goods manufactured for the period.

Cost of goods manufactured

$

(e) Calculate the cost of goods sold for the period.

Cost of goods sold

$