Beginning raw materials inventory $ $30,000$

Raw materials used in production as direct materials $95,000$

Ending raw materials inventory $55,000$

Manufacturing overhead $($actual$)250,000$

Beginning work$-$in$-$process inventory $130,000$

Ending work$-$in$-$process inventory $145,000$

Direct labor costs $100,000$

Beginning finished goods inventory $65,000$

Ending finished goods inventory $80,000$

Underapplied manufacturing overhead $25,000$

$1.$ Compute total manufacturing costs.

$2.$ Compute cost of goods manufactured.

$3.$ Compute cost of goods sold.