ompany A, which follows the normal cost system, had the following information for the fiscal year just ended:

• Cost of sales: 576,000
• Direct materials used: 204,000
• Gross profit rate on sales: 36%
• Net operating income: 48,000
• Total manufacturing costs: 528,000
• Finished goods inventory, beginning is 61,000, while its ending balance is 9,000.
• Manufacturing overhead is applied at 50% of direct labor cost.
• Raw materials inventory, beginning is 87.5% more than its ending balance of 16,000.
• Sixty percent of the companys total operating expenses are distribution costs.
• There were no other income nor other expenses during the fiscal year.
• Work-in-process inventory, end is 22,000.

1. How much should be the total amount of inventory presented in Company As statement of financial position?

2. How much was Company As work-in-process inventory beginning balance?

3. How much was Company As cost of raw materials purchases?

4. this independently from other questions: If actual manufacturing overhead costs were 150,933, how much would have been Company As adjusted cost of sales if overhead variances were directly written off to cost of sales?

5. How much were Company As total administrative expenses?

6. How much was Company As cost of goods available for sale?