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Cost of Goods Manufactured and Sold The following data relate to three independent production periods of Riverside Manufacturing Company. Missing data are indicated by question marks.

	A	B	C
Materials:
Beginning inventory	$ 52	$ 164	$ 110
Purchases	?	700	500
Ending inventory	74	100	?
Total material used	330	?	440
Direct labor	580	960	800
Manufacturing overhead:
Indirect material	96	?	120
Indirect labor	160	150	350
Other	?	200	340
Total manufacturing overhead	520	480	?
Work in process inventories:
Beginning	?	90	260
Ending	70	?	100
Finished goods inventories:
Beginning	?	400	80
Ending	335	120	330
Cost of goods manufactured	1,384	?	?
Cost of goods sold	1,339	2,324	?

Using the above data, determine the missing amounts. (You should set up a schedule of cost of goods manufactured and sold, fill in the known data, and calculate the missing amounts.)

Do not use negative signs with any of your answers.

Schedule of Cost of Goods Manufactured and Sold
	A	B	C
Direct Material:
Beginning materials inventory	$ 52	$ 164	$ 110
Cost of materials purchased	Answer	Answer	Answer
Cost of material available	Answer	Answer	Answer
Less: Ending materials inventory	Answer	Answer	Answer
Total material used	Answer	Answer	Answer
Less: Indirect material used	Answer	Answer	Answer
Direct material used	Answer	Answer	Answer
Direct labor	580	960	800
Manufacturing overhead:
Indirect material	Answer	Answer	Answer
Indirect labor	Answer	Answer	Answer
Other manufacturing overhead	Answer	Answer	Answer
Total manufacturing overhead	Answer	Answer	Answer
Total manufacturing costs	Answer	Answer	Answer
Add: Beginning work in process inventory	Answer	Answer	Answer
Total cost of work in process	Answer	Answer	Answer
Less: Ending work in process inventory	Answer	Answer	Answer
Cost of goods manufactured	Answer	Answer	Answer
Add: Beginning finished goods inventory	Answer	Answer	Answer
Cost of goods available	Answer	Answer	Answer
Less: Ending finished goods inventory	Answer	Answer	Answer
Cost of goods sold	Answer	Answer	Answer