Raw materials inventory, beginning		$70
Raw materials inventory, ending.		$40
Purchases of raw materials._		$190
Direct labor		$150
Manufacturing overhead		$210
Administrative expenses		$90
Selling expenses ...		$120
Work in process inventory, beginning		$80
Work in process inventory, ending		$70
Finished goods inventory, beginning		$90
Finished goods inventory, ending ......................		$140

1. What is the price of the direct materials used? $____

a) $245 b) $250 c) $220 d) $40

2. What do the total manufacturing costs equal? $____

a) $620 b) $580 c) $520 d) $700

3. What is the cost of goods manufactured equal to? $____

a) $530 b) $590 c) $520 d) $220