Beginning Work-in-Process Inventory Direct Materials Used Direct Labor Manufacturing Overhead Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For Ending Work-in-Process Inventory Cost of Goods Manufactured $ 14,500 10,200 45,000 55,200 50,700 Beginning Work-in-Process Inventory Direct Materials Used Direct Labor Manufacturing Overhead Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For Ending Work-in-Process Inventory Cost of Goods Manufactured Corrigan Inc. Flynt Corp. $ (a) $ 14,500 10,200 (b) 45,000 55,200 (c) 50,700 40,300 $ 35,800 20,000 10,400 (d) (e) (25,300) $ (1) Laura's Bakery 2,700 (g) 1,600 500 (h) 8,700 (2,800) $ (1)