Raw Materials Beginning inventory $ 406 Purchases ?9 Materials Available for use 1,915 Ending inventory 518 Materials used in production ? 10 Work in Progress Inventory Beginning inventory $ 244 Materials used in production ? 11 Direct Labor 10,535 Factory Overhead applied ? 12 Manufacturing costs incurred 24,614 Ending inventory 844 Cost of Goods Manufactured ? 13 Finished Goods Inventory Beginning inventory ? 14 Cost of Goods Manufactured ? 15 Inventory Available for Sale $28,319 Ending inventory ? 16 Cost of Goods Sold 22,681 Answer Key 9. 10. 11. 12. 13. 14. 15. 16