Work in process (1/1) $219,850 Direct materials Raw materials inventory (1/1) $ ? Add: Raw materials purchases 168,100 Total raw materials available for use ? Less: Raw materials inventory (12/31) 25,620 Direct materials used $181,420 Direct labor ? Manufacturing overhead ? Indirect labor 22,500 Factory depreciation 43,430 Factory utilities 71,150 Total overhead 137,080 Total manufacturing costs ? Total cost of work in process ? Less: Work in process (12/31) 90,310 Cost of goods manufactured $546,760