Beginning direct materials inventory $$30,000\mathrm{.}00$

Beginning finished goods inventory $$40,000\mathrm{.}00$

Beginning work$-$in$-$process inventory $$50,000\mathrm{.}00$

Direct labor $$250,000\mathrm{.}00$

Direct materials purchases $$220,000\mathrm{.}00$

Ending direct materials inventory $$38,000\mathrm{.}00$

Ending finished goods inventory $$44,000\mathrm{.}00$

Ending work$-$in$-$process inventory $$56,000\mathrm{.}00$

Manufacturing overhead$-$ fixed $$150,000\mathrm{.}00$

Manufacturingoverhead$-$ variable $$120,000\mathrm{.}00$

Sales $$900,000\mathrm{.}00$

Selling and admistrative expenses $$150,000\mathrm{.}00$

Calculate the following assuming there are no income taxes:

a$.$Direct Materials Used

b$.$ Cost of Goods Manufactured

c$.$ Cost of Goods Sold

d$.$ Operating Income

e$.$ Conversion Costs

f$.$ Prime Costs