Need some help, I cannot seem to figure out how to calculate direct materials used

	April 30				May 31
Inventories
Raw materials	$	46,000			$	33,000
Work in process		9,300				19,200
Finished goods		50,000				33,800
Activities and information for May
Raw materials purchases (paid with cash)						198,000
Factory payroll (paid with cash)						250,000
Factory overhead
Indirect materials						17,000
Indirect labor						57,500
Other overhead costs						115,500
Sales (received in cash)						1,800,000
Predetermined overhead rate based on direct labor cost						55	%

Exercise 15-7 Cost flows in a job order costing system LO P1, P2, P3, P4

Compute the following amounts for the month of May using T-accounts.

1. Cost of direct materials used.
2. Cost of direct labor used.
3. Cost of goods manufactured.
4. Cost of goods sold.*
5. Gross profit.
6. Overapplied or underapplied overhead.