Inventories Raw materials inventory Work in process inventory Finished goods inventory Activity during current year Raw materials purchased Direct labor Factory overhead Beginning of Year $ 7,700 15,400 11,900 $ 126,900 95,700 44,100 End of Year $ 10,900 10,700 7,200 Factory overhead of $44.100 consists of Indirect labor of $21,700, Depreciation expense-Factory of $16,700, and Factory utilities of $5.700 a. Compute total manufacturing costs. b. Prepare a schedule of cost of goods manufactured.