BRIS $216,370 Work in process (1/1) Direct materials Raw materials inventory (1/1) 54060 Add: Raw materials purchases 159,650 Total raw materials available for use 213710 30,800 Less: Raw materials inventory (12/31) Direct materials used $182,910 Direct labor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total overhead 24,950 40,680 75,370 141,000 Total manufacturing costs Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured 90,210 $547,000