this year $($amounts are in thousands$).$

Purchased milk, sugar, flavorings, and other ingredients $($ $$434$ direct$/$$$44$ indirect$)$ $$478$

Transferred direct materials into production $524$

Incurred direct labor cost for factory workers $389$

Transferred indirect materials into production $56$

Incurred salary for factory supervisors $149$

Received utility bill for factory $32$

Incurred labor cost for maintenance employees in factory $69$

Applied MOH based on $288,000$ actual machine hours used

Recorded cost of goods completed

Recognized revenue for milkshakes sold on account

$?$

Recognized Cost of Goods Sold associated with units sold

$1,384$

$2,654$

$1,559$

The following balances existed in these accounts at the beginning of the year.

RM Inventory $,$$$328($$$244$ direct materials, $$84$ indirect materials$)$

WIP Inventory $414$

FG Inventory $264$

$($a$)$

Does Riverbed utilize an actual costing system or a normal costing system?

The company uses a

costing system.