For Specific Date

Direct materials inventory, January 1, 2020 = $15

Work-in-process inventory, January 1, 2020 = 8

Finished goods inventory, January 1, 2020 = 70

Direct materials inventory, December 31, 2020 = 20

Work-in-process inventory, December 31, 2020 = 6

Finished goods inventory, December 31, 2020 = 59

For Year 2020

Purchases of direct materials = $325

Direct manufacturing labor = 110

Depreciationplant and equipment = 90

Plant supervisory salaries = 6

Miscellaneous plant overhead = 34

Revenues = 920

Marketing, distribution, and customer-service costs = 255

Plant supplies used = 8

Plant utilities = 30

Indirect manufacturing labor = 60

$ 60 8 30 90 6 Indirect manufacturing costs: Indirect manufacturing labor Plant supplies used Plant utilities Depreciationplant and equipment Plant supervisory salaries Miscellaneous plant overhead Total indirect manufacturing costs Manufacturing costs incurred during 2020 Beginning work-in-process inventory, January 1, 2020 Total manufacturing costs to account for Ending work-in-process inventory, December 31, 2020 34 228 6 Cost of goods manufactured