UIW Manufacturing, Inc.

Inventory data ($)

	Beginning	Ending
Raw Materials	85,000	62,000
Work in Process	260,000	300,000
Finished Goods	410,000	920,000

Other Financial Data ($)

	$
Sales	19,560,000
Raw Materials purchases	6,432,000
Direct Labor Costs	1,345,000
Manufacturing Overhead	6,587,000

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From the data above, calculate the following:

1. Raw Materials used

2. Cost of Goods Manufactured

3. Cost of Goods Sold

4. Gross Margin