The following table summarizes the beginning and ending inventories of Decatur Manufacturing. Inc., for the month of October:

Raw materials purchased during the month of October totaled $123,900. Direct labor costs incurred totaled S312.200 for the month. Actual and applied manufacturing overhead costs for October totaled $188,400 and $192,300 respectively. Over / under applied overhead is written off to cost of goods sold at the end of the year in December.
Required:
a. Calculate the cost of goods manufactured for October.
b. Calculate the cost of goods sold for October.

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Raw materials Work in process Finished goods... Sept. 30 33,500 71.300 47.200 Oct. 31 $27,600 64,800 41.900