The information below has been taken from the cost records of Scottso Corp. for the past year:

Direct materials (dm) used in production: $326

Total manufacturing costs during the year (includes $135 of manufacturing overhead): $686

Cost of goods available for sale: $826

Selling and administration expenses: $25

Inventories:

	BI	EI
Direct materials	$75	$85
Work-in-process	$80	$30
Finished goods	$90	$110

Required:

(a) Calculate the cost of direct materials purchased during the year. ________

(b) Calculate the direct labor costs charged to production during the year. ________

(c) Calculate the total cost of work-in-process. _______

(d) Calculate the cost of goods manufactured during the year. _______

(e) Calculate the cost of goods sold for the year. _________