Using the following data for Caro Corporation how many raw materials were used in production this year?

Sales	$745,000
Direct Labor Cost	$120,000
Raw material purchases	$362,000
Selling expense	$63,000
Administrative expenses	$98200
Manufacturing overhead applied to work in process	$237,000
Actual Manufacturing overhead costs	$241,100

Inventories	beginning of year	End of year
Raw materials	$9,000	$8,000
work in process	$23,000	$15,000
finished goods	$38,000	$35,000

a. $345,000

b. $379,000

c. $363,000

d. $362,000

Using the following data for Xylo Corporation how much was the cost of goods manufactured for the year?

sales	$963,000
direct labor cost	$220,700
raw material purchases	$128,000
selling expenses	$94,000
administrative expenses	$75,100
manufacturingoverhead applied to work in process	$300,000
actual manufacturing overhead costs	$324,000

inventories	beginning of year	end of year
raw materials	$4000	$10,000
work in process	$16,000	$19,000
finished goods	$44,000	$32,000

a) $642,700

b)$672,700

c)$651,700

d)$639,700