Logan's Enterprises Reported the Following Data for May AHow Much Direct Materials Were Used in Production?
B

Logan's Enterprises reported the following data for May.
$$\begin{array}{|l|l|}\hline \text{Beginning balance, Raw Materials Inventory} & \$45,000 \\\hline \text{Beginning balance, Work in Process Inventory} & 52,000 \\\hline \text{Beginning balance, Finished Goods Inventory} & 62,000 \\\hline \text{Ending balance, Raw Materials Inventory} & 47,000 \\\hline \text{Purchase of raw materials} & 92,000 \\\hline \text{Direct labor} & 48,000 \\\hline \text{Manufacturing overhead} & 42,000 \\\hline \text{Cost of Goods Manufactured} & 200,000 \\\hline \text{Cost of Goods Sold} & 220,000 \\\hline\end{array}$$
a.How much direct materials were used in production?
b.What were the total manufacturing costs for the month of May?
c.What was the ending balance in the Finished Goods Inventory account?