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