Accounting

Given the following information:

Manufacturing Overhead was applied at a rate of 100 percent of direct labor dollars

Beginning value of inventory follows:

             Beginning Work in Process Inventory, $6,000

             Beginning Finished Goods Inventory, $18,000

During the period, Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent.

Actual manufacturing overhead costs were $93,000

Sales were $401,000

Adjusted Cost of Goods Sold was $310,000

Find the missing values:

Direct Materials used                             ?

Direct Labor                                           ?

Manufactured Overhead Applied     86,000

Total Current Manufacturing Costs        ?

    Plus: begin WIP material               6,000

    Less: ending WIP material                 ?

Cost of Goods Manufactured                 ?