Use the following information for Questions 4 & 5: Beginning inventories March 1

Direct materials	$ 20,000
Work in process	$ 40,000
Finished goods	$ 102,000
Purchases of DM during March	$ 110,000
Direct labour cost	$ 160,000
Manufacturing OH	$ 80,000
Ending inventories March 31
Direct materials	$ 26,000
Work in process	$ 36,000
Finished goods	$ 105,000

The amount of direct materials used during March was: a. 130,000

b. 110,000

c. 156,000

d. 104,000

e. None of the above

The cost of goods manufactured for the month was:

a. 348,000

b. 346,000

c. 345,000

d. 384,000

e. None of the above