Beginning raw materials $$5,600$ $$25,000$ $$92,000$

Raw materials purchases $50,00011,15044,640$

Indirect materials issued $8002,6001,4003,800$

Ending raw materials $1,1004,25094,100$

Direct materials used $15,30033,120$

Direct labor $33,000121,550$

Manufacturing overhead applied $56,00039,45030,980540,430$

Total current manufacturing costs $75,60094,000$

Beginning work in process $46,00033,600102,320$

Ending work in process $41,650237,000$

Cost of goods manufactured $131,00077,80090,625831,900$

Beginning finished goods $75,00053,100$

Ending finished goods $75,00031,800399,000$

Cost of goods sold $74,000111,775845,400$