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Exercise 15-9 At May 31, 2017, the accounts of Lopez Company show the following. 1. May 1 inventories-finished goods $14,300, work in process $17,400, and raw materials $8,800. 2. May 31 inventories-finished goods $9,900, work in process $16,000, and raw materials $7,500. 3. Debit postings to work in process were direct materials $64,700, direct labor $50,400, and manufacturing overhead applied $42,500. 4. Sales revenue totaled $216,000. Your answer is correct. Prepare a condensed cost of goods manufactured schedule LOPEZ COMPANY Cost of Goods Manufactured Schedule For the Month Ended May 31, 2017 V Work in Process, May 1 17,400 irect Materials Used 64,700 Direct Labor 50,400 Manufacturing Overhead Applied 42,500 Total Manufacturing Costs 157,600