31 Direct materials 31 Direct labor 31 Overhead Dec. 31 Ending balance P (c) 10,752 (d) (e) Dec. 1 Beginning balance. 31 Jobs completed Dec. 31 Ending balance Finished Goods Inventory (g) Dec. 31 Cost of goods sold (h) (i) Factory Labor Dec. 31 Factory wages 15,404 Dec. 31 Wages assigned (k) Manufacturing Overhead Dec. 31 Indirect materials 3.712 Dec. 31 Overhead applied (m) 31 Indirect labor (1) 31 Other overhead 1.596