Note: Assume all raw materials were used as direct materials. 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 End of Year $ 6,800 $ 9,100 13,600 10,100 9,800 6,300 $ 125,100 94,800 41,400 Compute the cost of direct materials used for the current year. Cost of Direct Material Used is Computed as: SA $ 0 0 $ 69 Compute total manufacturing costs. Direct labor Direct materials used Factory overhead Total manufacturing costs 94,800 41,400 69 $ 136,200 Direct materials Schedule of Cost of Goods Manufactured Raw materials available for use Factory overhead Total factory overhead Cost of goods manufactured $ 69 SA 0 0 0