Use the information below to answer the following question(s).

Beginning inventory$100,000

Purchases308,000

Ending inventory52,000

Direct manufacturing labour80,000

Manufacturing overhead60,000

Ending work in process inventory20,000

Beginning work in process inventory4,000

Ending finished goods inventory80,000

Beginning finished goods inventory120,000Jupiter Inc. had the following activities in the year:

1.What is Jupiter's cost of direct materials used during the year?

a.$356,000

b.$360,000

c.$308,000

d.$364,000

e.$372,000

2.What is Jupiter's cost of goods sold?

a.$520,000

b.$464,000

c.$440,000

d.$400,000

e.$516,000

3.What is Jupiter's cost of goods manufactured?

a.$536,000

b.$496,000

c.$480,000

d.$476,000

e.$512,000