The following data relate to the manufacturing activities of MilTech company during November: 

1. Sales $400,000 

2. Purchases $60,700

3. Expenses include:

• Light and power for manufacturing: $2,700

• Depreciation of machines for manufacturing: see accounts below

• Rent for manufacturing: $4,100

• Selling, general, and administrative expenses: $125,000

• Salaries of fifty manufacturing workers who work eight hours per day (assume twenty working days in a month) and have an average salary of $16.25 per hour 4.

General ledger accounts as of October 31 include (assume linear depreciation, no scrap value, all equipment started working on October 31, last year):

• Equipment: $108,000

• Accumulated depreciation: $21,600

• Raw materials: $42,400

• Work in progress: $75,800

• Finished goods: $44,200 5.

General ledger accounts as of November 30 include:

• Raw materials: $46,900

• Work in progress: $63,200

• Finished goods: $46,300 Calculate for the month of November:

a. Cost of raw materials used

b. Cost of units completed and transferred to the finished goods warehouse

c. Cost of goods sold

d. Earnings before interest and taxes (EBIT)