Answer the following questions using the information below: 

Sales	$990
Raw materials inventory, beginning	$40
Raw materials inventory, ending	$70
Purchases of raw materials	$120
Direct labour	$200
Manufacturing overhead	$230
Administrative expenses	$150
Selling expenses	$140
Work-in-process inventory, beginning	$70
Work-in-process inventory, ending	$50
Finished goods inventory, beginning	$120
Finished goods inventory, ending	$160

From the above data answer the following questions:

a) What was the cost of the raw materials used in production during the year?

b) What was the cost of goods manufactured (finished) for the year?

c) What was the cost of goods sold for the year?

d) What was the net income for the year?