Beginning Work$-$in$-$Process Inventory

$ $($a$)$

$$40,500$

$$2,700$

Direct Materials Used

$14,700$

$35,500$

$($g$)$

Direct Labor

$10,100$

$20,500$

$1,100$

Manufacturing Overhead

$($b$)$

$10,200$

$600$

Total Manufacturing Costs Incurred during the Year

$45,400$

$($d$)$

$($h$)$

Total Manufacturing Costs to Account For

$56,000$

$($e$)$

$8,000$

Ending Work$-$in$-$Process Inventory

$($c$)$

$(25,400)$

$(2,600)$

Cost of Goods Manufactured

$$51,600$

$ $($f$)$

$ $($i$)$

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