Work in process inventory (1/1) Direct materials Raw materials inventory $ (1/1) Raw materials purchases Raw materials available for use Raw materials inventory (12/31) Direct materials used 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 inventory (12/31) Cost of goods manufactured BLOSSOM MANUFACTURING COMPANY Cost of Goods Manufactured Schedule 305,040 45,880 $316,200 23,560 47,120 48,360 $421,600 399,280 $595,200