Please put correct answer in the underlined space provided. ABC Company manufactures fishing gears. At the beginning of September the following information was supplied by the controller: Raw materials inventory 120,000 Work-in-process inventory 63,000 Finished goods inventory 69,600 During September, the following costs were incurred: Direct labor cost 130,500 Raw materials purchased 192,000 Manufacturing overhead cost 326,250 At the end of September, the inventories are as follows: Raw materials inventory 59,400 Work-in-process inventory 97,500 Finished goods inventory 66, 300 Required: a) Compute the cost of direct materials used in September. (2 Marks) b) Compute the cost of goods manufactured for September. (5 Marks) c) Compute the cost of goods sold for September. (2 Marks)