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Direct Materials Used Direct Labor Used Factory Overhead Total Manufacturing Costs (1) $42,100 $63,200 $51,600 156900 12) $ 81000 $76,000 $142.000 $299,000 (3) $57,300 140700 $115,000 $313,000 Total Manufacturing Costs Work in Process (January 1) Work in Process (December 31) Cost of Goods Manufactured $83,800 $ 347400 O $122.000 $322 200 $299,000 $ $98,600 14500 $ $465,000 - 16800 $719,000 $313,000