view Boswell Inc. Rustic Gear Flynt Corp. Beginning Work-in-Process Inventory $ 10,700 $ 40,000 $ 2,300 Direct Materials Used 14,700 35,100 Direct Labor 10,300 20,900 1,800 Manufacturing Overhead 20,400 10,400 200 Total Manufacturing Costs Incurred during the Year 45,400 66,400 Total Manufacturing Costs to Account For 56,100 $ 106,400 7,400 Ending Work-in-Process Inventory (4,900) (25,500) (2,000) Cost of Goods Manufactured $ 51,200 $ 80,900 Data table Boswell Inc. Rustic Gear Flynt Corp. Beginning Work-in-Process Inventory $ (a) $ 40,000 $ 2,300 Direct Materials Used 14,700 35,100 (g) Direct Labor 10,300 20,900 1,800 Manufacturing Overhead (b) 10,400 200 Total Manufacturing Costs Incurred during the Year 45,400 (d) (h) Total Manufacturing Costs to Account For 56,100 (e) 7,400 Ending Work-in-Process Inventory (c) (25,500) (2,000) $ 51,200 $(f $ (i)