Juicy Manufacturing Corporation incurred the following costs.
| Beginning direct materials inventory | $24,000 |
| Beginning work-in-process inventory | $10,500 |
| Beginning finished goods inventory | $28,500 |
| Ending direct materials inventory | $24,000 |
| Ending work in process | $21,000 |
| Ending finished goods | $39,000 |
| Factory supervisor’s salary | $42,000 |
| Depreciation on plant | $18,000 |
| Sales | $1,200,000 |
| Selling and administrative expenses | $187,500 |
| Plant maintenance | $9,000 |
| Plant utilities | $16,500 |
| Direct material purchases | $322,500 |
| Direct labor | $360,000 |
Required: Calculate the following.
a. Direct materials used
b. Cost of goods manufactured
c. Cost of goods sold
d. Operating income
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