Work-in-process inventory, January 1, 2011	$ 51,000
Work-in-process inventory, December 31, 2011	$ 56,500
Conversion costs during the year	$ 423,000

1. If direct materials used during the year were $143,000, what was cost of goods manufactured?

2. If the cost of goods manufactured for the year was $575,000, what was the amount of direct materials used during the year?