The balances in the perpeturla inventory accounts of hillsdale Manufacturing corporation at the beginning and end of the current year are as follows:

Inventory Accounts; End of Year Beginning of Year
Materials 26,000 22,000
Work in process 9000 5,000
Finished Goods inventory 25,000 38,000


The total dollar amounts debited and credited during the year to the account used in recording manufacturing activities are as follows

account Debit entries credit entries
Materials inventory 410,000 $?????
Direct labor payable 189,000 192,000
Manufacturing overhead 393,600 393,600
Work in process inventory ? ?
finished Golod inventory ? ?

Using these data, state or compute for the year the following amounts 

a. Direct materials puchased for this answer I put $410,00 but what is the credit entry then and what is the connection with the end and beginning of the year. confused here. 

b. Direct materials used for this i put 4000 but this is subtracting the end and beginning of the year how does this connect to 410,000

c. Payments of direct labor payroll for this is subtracting debit from credit and listed 3000 is this correct

c. directe labor cost payroll I already answered this in the above question 

d. Total manufacturing cost charged to work in process inventory during the year Is the answer 4000?

e. The cost of finished goods manufactrued is the answer 13000?

f. The cost of goods sold need help here

g. Total amount to be classified as inventory in the year-end balance sheet need help

h. Prepare a schedule of the cost of finished goods manufactured.

Attachment:- Hillsdale Corporation.xls