Punching Beginning work Direct Direct Factory In process $7,540 materials labor overhead $60,400 $12,400 $15,400 Total costs in process in Punching department Ending work In process $6,400 Costs transferred to Bonding Bending Beginning work Direct Direct in process $9,850 materials labor Factory overhead $30,850 $37,100 Warehouse Beginning finished goods $18,400 Total costs in process in Bending department $249,450 Costs transferred to finished goods Cost of goods available for sale Ending work in process $13.250 Ending finished goods Cost of goods sold $232,500