BEGINNING RAW MATERIALS INVENTORY

BEGINNING WORK IN PROCESS INVENTORY

COST OF GOODS MANUFACTURED

DIRECT LABOR

ENDING RAW MATERIALS INVENTORY

ENDING WORK IN PROCESS INVENTORY

MANUFACTURING OVERHEAD

MATERILAS AVAILABLE FOR USE

PURCHASES OF DIRECT MATERIALS

TOTAL MANUFACTURING COSTS INCURRED DURING THE PERIOD

TOTAL MANUFACTURING COSTS TO ACCOUNT FOR

Data Table Beginning End of of Year Year End of Year Raw materials ork m prc5 21,00 $20,00 Depreciation-plant building and Finished goods Purchases of direct General and administrative 85,000 expenses $42,000 $28,500 Indirect labor