Twisted Pretzel, Inc. had beginning Work-in-Process Inventory (WIP) of $10,000 and makes only one product. It incurred the following costs during the year:

Factory production worker wages	$ 70,000
Direct materials	20,000
Allocated factory rent	20,000
Allocated factory utilities	70,000
Sales commissions	100,000

At the end of the year WIP totaled $ 5,000. Calculate the total costs of goods manufactured and transferred to Finished Goods Inventory.

Deja Brew Company reported the following for the most recently completed fiscal year:

Work-in-Process Inventory, Beginning	$63,500		Direct Material Purchased	$109,600
Work-in-Process Inventory, Ending	58,200		Direct Labor	180,800
Finished Goods Inventory, Beginning	32,600		Manufacturing Overhead	95,900
Finished Goods Inventory, Ending	30,500		Cost of Goods Manufactured	391,200

Calculate cost of goods sold for the year.

I would love if someone would be able to calculate these correctly, i will leave a good review ! :)