Use the information below for Darwin Company to answer questions $1$ & $2$ below:

Sales $$76,500$

Direct materials used $7,300$

Depreciation on factory equipment $4,700$

Indirect labor $5,900$

Direct labor $10,500$

Factory rent $4,200$

Factory utilities $1,200$

Sales salaries expense $15,600$

Office salaries expense $8,900$

Indirect materials $1,200$

$1.$ Darwin Company's product costs are

a$.$ $$24,500$

b$.$ $$30,300$

c$.$ $$29,200$

d$.$ $$35,000$

$2.$ Darwin Company's period costs are

a$.$ $$24,500$

b$.$ $$30,300$

c$.$ $$29,200$

d$.$ $$35,000$

$3.$ Given the following data:

Cost of materials used $$45,000$

Direct labor costs $48,000$

Factory overhead $39,000$

Work in process, beginning $28,000$

Work in process, ending $18,000$

Finished goods, beginning $28,000$

Finished goods, ending $18,000$

What is the cost of goods sold?

a$.$ $$152,000$

b$.$ $$142,000$

c$.$ $$10,000$

d$.$ $$128,000$

$4.$ Given the following data:

Beginning raw materials inventory $$30,000$

Materials purchased $65,000$

Ending raw materials inventory $40,000$

What is the amount of raw materials used?

a$.$ $$5,000$

b$.$ $$55,000$

c$.$ $$75,000$

d$.$ $$30,000$

$5.$ The following information is taken from the financial records of Gunner Manufacturing:

Cost of materials used $$45,000$

Direct labor costs $48,000$

Factory overhead $39,000$

Work in process, beginning $18,000$

Work in process, ending $28,000$

What is the cost of goods manufactured?

a$.$ $$178,000$

b$.$ $$132,000$

c$.$ $$122,000$

d$.$ $$142,000$