The Information Below Has Been Taken from the Cost Records

The information below has been taken from the cost records of Gator Corp. for the past year:
$\begin{array}{llr} \text { Raw materials used in production } &\$326\\ \text {Total manufacturing costs charged to production during the year (includes } &\\ \text { \( \$ 135 \) of factory overhead) } &686\\ \text {Cost of goods available for sale } &826\\ \text { Selling \( \mathcal{\&} \) administrative expenses} &25\\\end{array}$

$$\begin{array} { | l | r | r | } \hline \text { Inventories: } & \text { Beginning } & { \text { Ending } } \\\hline \text { Direct materials } & 75 & 85 \\\hline \text { Work in process } & 80 & 30 \\\hline \text { Finished goods } & 90 & 110 \\\hline\end{array}$$
Required:
(a) Calculate the cost of direct materials purchased during the year.
(b) Calculate the direct labor costs charged to production during the year.
(c) Calculate the cost of goods manufactured during the year.
(d) Calculate the cost of goods sold for the year.