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Chapter 15 Practice Problem #3 Statement of Cost of Goods Manufactured & Cost of Goods Sold The following information is available for January 31, 2018 for ABC Company, a baseball glove manufacturer. Cost of direct materials used in production 25,000 Work in process inventory, January 1 30,000 Factory overhead 20,000 Finished goods inventory, January 1 15,000 Direct labor 35,000 Finished goods inventory, January 31 12,000 Work in process inventory, January 31 25,000 1) Calculate Cost of Goods Manuafactured (using words & numbers): 2) Calculate Cost of Goods Sold (using words & numbers)