Work in process (1/1) Direct materials Raw materials inventory (1/1) Add: Raw materials purchases Total raw materials available 6A BRAMBLE COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 $ 203,200 for use Less: Raw materials inventory (12/31) 30,000 Direct materials used $230,400 Direct labor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total overhead Total manufacturing costs Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured 24,000 45,600 88,000 157,600 $268,800 103,200 $691,200