Beginning Direct materials Direct labor Overhead applied Ending + Work in Process Inventory 9,400 147,000 115,500 63,525 335,425 Beginning Cost of goods manufactured Ending

\begin{tabular}{|l|r|l|} \hline Beginning & Work in Process Inventory \\ \hline Direct materials & 9,400 \\ \hline Direct labor & 147,000 \\ \hline Overhead applied & 115,500 & \\ \hline & & \\ \hline Ending & 335,425 & \\ \hline \end{tabular} \begin{tabular}{|l|r|l|} \hline Beginning & Work in Process Inventory \\ \hline Direct materials & 9,400 \\ \hline Direct labor & 147,000 \\ \hline Overhead applied & 115,500 & \\ \hline & & \\ \hline Ending & 335,425 & \\ \hline \end{tabular}