The So-Real Duck Decoy Company manufactures a single product. All raw materials used are traceable to specific units of product. Current information for the So-Real Duck Decoy Company follows: Beginning raw materials inventory $8,000 Ending raw materials inventory 11,000 Raw material purchases 85,000 Beginning work in process inventory 20,000 Ending work in process inventory 30,000 Direct labor 110,000 Total factory overhead 85,000 Beginning finished goods inventory 60,000 Ending finished goods inventory 40,000 Compute the So-Real Duck Decoy Company's cost of (1) raw materials used, (2) cost of goods manufactured, and (3) cost of goods sold.