The past year’s operations of the Beachwear Manufacturing Company are as follows:

Inventories ($) Beginning Ending Raw materials 86,000 91,000

Work in Process 90,000 40,000

Finished Goods 110,000 120,000

Other Data: Direct Materials Used ---------------------------------------------- $ 416,000

Total Manufacturing Costs Charged to production during the year (includes direct material, direct labour, and manufacturing overhead applied at a rate of 60% of direct-labour cost) ----------------------------------$ 718,000

Cost of Goods Available for Sale ----------------------------------$ 816,000

Selling and Administration Expenses ----------------------------- $ 32,500

a) What was the cost of raw materials purchased during the year?

b) What was the direct-labour cost charged to production during the year?

c) What was the cost of goods manufactured during the year?

d) What was the cost of goods sold during the year?