Reference no: EM132649973

Beginning finished goods inventory $88,200

Ending finished goods inventory 70,800

Beginning work-in-process inventory 43,200

Ending work-in-process inventory 31,800

Beginning direct materials inventory 11,250

Ending direct materials inventory 16,800

Total manufacturing costs 366,100

Cost of goods sold 394,900

Manufacturing overhead 206,600

Direct materials purchases 108,750

Question 1: What is :

a) Direct labour is ?

b) Direct materials transferred to work-in-process is ?

c) Cost of goods manufactured is ?

d) Cost of goods sold is ?