Able Corporation incurred the following costs.

Able Corporation incurred the following costs.

Beginning direct materials inventory                          $16,000

Beginning work-in-process inventory                           $7,000

Beginning finished goods inventory                           $19,000

Ending direct materials inventory                               $16,000

Ending work in process                                              $14,000

Ending finished goods                                              $ 26,000

Factory supervisor's salary                                       $28,000

Depreciation on plant                                               $12,000

Sales                                                                       $800,000

Selling and administrative expenses                       $125,000

Plant maintenance                                                      $6,000

Plant utilities                                                             $11,000

Direct material purchases                                       $215,000

Direct labor                                                           $240,000

Calculate the following:

a.  Direct materials used

b.  Cost of goods manufactured

c.  Cost of goods sold

d.  Operating income