Work in process, January 1 $256: Direct materials Raw materials inventory. January 1 Raw materials purchases Total raw materials available for use Less: Raw materials inventory, December 31 28.500 Direct materials used $219,600 Directlabor Manufacturing overhead Indirect labor 22,800 Factory depreciation 43,500 Factory utilities 83,800 Total manufacturing overhead 150,100 Total manufacturing costs Total cost of work in process Less: Work in process, December 31 Cost of goods manufactured anuary 1 $256,200 Ventory, January 1 rchases Is available for use s inventory, December 31 sed rhead 22,80043,50083,800 ing overhead g costs process ss, December 31 factured $219,600 150,100