The raw material used in production $336 Total manufacturing costs charged to production during the year (includes direct material, direct labor, and overhead equal to 50% of direct labor 711 cost) Cost of goods available for sale 851 Selling and Administrative expenses 35 Inventories Beginning Ending Raw Material $80 $ 90 Work in Process 85 25 Finished Goods 80 105 1. The cost of raw material purchased during the year was