Compute the amount for each of the following.

a$.$ Direct materials used

b$.$ Indirect materials used

c$.$ Direct labor used

d$.$ Indirect labor used

e$.$ Cost of goods manufactured

f$.$ Cost of goods sold $($before closing over$-$ or underapplied overhead$)$

 

  

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Raw Materials Inventory Factory Wages Payable Credit 126,300 86,050 40,550 Debit Credit Debit 45,300 24,550 8,300 Work in Process Inventory Debit 24,550 170,620 86,050 102,984 Finished Goods Inventory Credit Debit Credit 170,620 153,590 Factory Overhead Debit Credit 8,300 102,984 40,550 61,670 Raw Materials Inventory Factory Wages Payable Credit 126,300 86,050 40,550 Debit Credit Debit 45,300 24,550 8,300 Work in Process Inventory Debit 24,550 170,620 86,050 102,984 Finished Goods Inventory Credit Debit Credit 170,620 153,590 Factory Overhead Debit Credit 8,300 102,984 40,550 61,670