The following table summarizes the beginning and ending inventories of Springfield Manufacturing Inc. for the month of September:

Raw materials purchased during the month of September totaled $247,800. Direct labor costs incurred totaled $624,400 for the month. Actual and applied manufacturing overhead costs for September totaled $376,800 and $384,600, respectively. Over/underapplied overhead is written off to cost of goods sold at the end of the year in December.

Required:

a. Calculate the cost of goods manufactured for September.

b. Calculate the cost of goods sold for September.

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Raw materials. ... Work in process... Finished goods. Aug. 31 $67,000 142,600 94,400 Sept. 30 $55,200 129,600 83,800