Caterpillar manufactures construction equipment and recorded the following transactions for the just completed month. The company uses a job order costing system and had beginning balances of $10,000 in raw materials, $25,000 in work in process. and $0 for Finished goods. (a) $75,000 in raw materials were purchased for cash. (b) $63,000 in raw materials were requisitioned for use in production of cranes. Of this amount, $43,000 was for direct materials and the remainder was for indirect materials. (c) Total labor wages of $100,000 were incurred and paid in cash. Of this amount, $65,000 was for direct labor. (d) Additional manufacturing overhead costs of $70,000 were incurred and paid in cash. (e) Manufacturing overhead costs of $115,000 were applied to jobs using the company's predetermined overhead rate. (f) The ending balances of work in process inventory is $10,000 and Finished goods inventory is $20,000. (g) Underapplied or overapplied overhead for the month was closed out to Cost of Goods. a. Determine the ending inventory of raw materials. (3 points) b. Determine the cost of goods manufactured. (5 points) c. Assume cost of goods manufactured was $250,000, regardless of your answer in part b. What was the unadjusted cost of goods sold