Raw Materials
Beginning Inventory	$ 342.00
Purchases	$ 1,533.00
Materials available for use
Ending Inventory	$ 321.00
Materials used in production
Work in Process Inventory
Beginning Inventory	$ 932.00
Materials used in production
Direct labor	$ 1,535.00
Overhead applied
Manufacturing costs incurred	$ 22,441.00
Ending inventory	$ 935.00
Cost of Goods Manufactured
Finished Goods Inventory
Beginning Inventory
Cost of goods manufactured
Goods available for sale	$ 25,002.00
Ending Inventory
Cost of goods sold	$ 21,788.00