Operations data $($in millions$)$

Materials Control, beginning balance, January $1,2020$

Work$-$in$-$Process Control, beginning balance, January $1,2020$

Finished Goods Control, beginning balance, January $1,2020$

Materials and supplies purchased on credit

Direct materials used

Indirect materials $($supplies$)$ issued to various production departments

Direct manufacturing labor

Indirect manufacturing labor incurred by various production departments

Depreciation on plant and manufacturing equipment

Miscellaneous manufacturing overhead incurred $($ordinarily would be detailed

as repairs, utilities, etc., with a corresponding credit to various liability

accounts$)$

Manufacturing overhead allocated, $2,500,000$ actual machine$-$hours

Cost of goods manufactured

Revenues

Cost of goods sold

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