Problem 8. (15 points) Huff Company has provided the following information: Materials inventory, 1/1/2020 Materials inventory, 12/31/2020 Work in process inventory, 1/1/2020 Work in process inventory, 12/31/2020 Finished goods inventory, 1/1/2020 Finished goods inventory, 12/31/2020 Purchases Direct labor $83,000 64,000 93,000 101,000 124,000 137,000 435,000 196,000 220,000 Manufacturing overhead costs What is the cost of the direct materials used in production during 2020? sta b. What is the Cost of Goods Manufactured during 2020? c. What is the Cost of Goods Sold for during 2020?

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