Work in process inventory $(1/1)$Direct materialsRaw materials inventory $(1/1)$Raw materials purchasesRaw materials available for useRaw materials inventory $(12/31)$Direct materials usedDirect laborManufacturing overheadIndirect laborFactory depreciationFactory utilitiesTotal overhead$$387\mathrm{.}600280\mathrm{.}44042,180$$$290,70021,66043,32044,460$Total manufacturing costsTotal cost of work in processLess: Work in process inventory $(12/31)$Cost of goods manufactured$367,080$$$547,200$