Consider the following information:

$1-$Jan$-2031-$Dec$-20$

Inventories:

Direct Materials $$11,000$ $$8,000$

Work in Process $13,00012,000$

Finished Goods $9,5006,500$

Cost Incurred:

Direct materials purchases $$56,000$

$44,000$

Direct Labor

Factory Rent $24,000$

Factory Utilities $3,000$

Indirect Materials $6,000$

Indirect Labor $9,000$

Selling Expenses $10,000$

Administrative Expenses $7,000$

A$.$ Schedule of direct materials used.

B$.$ Compute the manufacturing overhead incurred during the period.

C$.$ Prepare a schedule of Cost of Goods Manufactured.