Selected data concerning operations of Cascade Manaufacturing company for the past fiscal year follow:

• Raw materials used.....300,000
• Total manufacturing cost charged to production during the year (includes raw materials, direct labor, and manufacturing overhead applied at 60 percent of direct labor cost).......681,000
• Cost of goods available for sale......826,000
• Selling and general expenses.....30,000

Inventories

• Raw materials begining... $70,000 ending $80,000
• Work-in-process...begining 85,000 ending 30000
• finished goods... begining 90000 ending 110000

Determin each of the following:

a)Cost of raw materials purchaed

b)direct labor cost charged to production

c)cost of goods manufactured

d) cost of goods sold