White Corp. 40,500 $ Lee Supply 2,100 $ Beginning Work-in-Process Inventory Direct Materials Used Rustic Gear (a) $ 14,100 10,500 (b) 35,300 (9) 1,200 20,500 10,000 900 Direct Labor Manufacturing Overhead Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For Ending Work-in-Process Inventory 45,300 (h) 55,600 7,300 (2.000) (25,000) 50,900 Cost of Goods Manufactured Rustic Gear Lee Supply 2,100 $ Beginning Work-in-Process Inventory Direct Materials Used Direct Labor 14,100 10,500 White Corp. 40,500 $ 35,300 20,500 10,000 1,200 900 Manufacturing Overhead Total Manufacturing Costs incurred during the Year 45,300 Total Manufacturing Costs to Account For 55,600 7,300 Ending Work-in-Process Inventory (25,000) (2,000) 50,900 Cost of Goods Manufactured