The Following Data Relates to the Sunshine Company Required:
(A) Compute the Direct Materials Used During the Year

The following data relates to the Sunshine Company:
$\begin{array}{llr} \text {Direct Materials Inventory, Beginning } &\$40\\ \text {Direct Materials Inventory, Ending } &50\\ \text { Direct Materials Purchases} &210\\ \text { Direct Labor } &350\\ \text { Finished Goods Inventory, Beginning } &100\\ \text {Finished Goods Inventory, Ending } &95\\ \text { Factory overhead } &153\\ \text { Work-in-Process Inventory, Beginning } &65\\ \text {Work-in-Process Inventory, Ending } &80\\\end{array}$

Required:
(a) Compute the direct materials used during the year.
(b) Compute the cost of goods manufactured during the year.
(c) Compute the cost of goods sold during the year.