The following T-accounts record the operations of Sunland Co.: Direct Materials Beginning Balance 28,000 ? 245,000 Ending Balance 16,000 Work in Process Beginning Balance 38,000 Direct Material ? Direct Labor 165,000 Overhead ? ? Ending Balance 26,000 Finished Goods Beginning Balance 44,000 Finished Goods Beginning Balance 44,000 COGM ? 645,000 COGS Ending Balance 15,000 (a) Calculate the amount of direct materials purchased during the period. Direct materials purchased $ 233000 (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 $