Work in process, January 1 Direct materials Raw materials inventory, January 1 Raw materials purchases Total raw materials available for use Less: Raw materials inventory, December 31 203000158,400 Direct materials used $180,000 Direct labor Manufacturing overhead Indirect labor 18,400 Factory depreciation 35,800 y utilities nanufacturing overhead anufacturing costs ist of work in process 'ork in process, December 31 goods manufactured $540,00080,800 Work in process, January 1 Direct materials Raw materials inventory, January 1 Raw materials purchases Total raw materials available for use Less: Raw materials inventory, December 31 203000158,400 Direct materials used $180,000 Direct labor Manufacturing overhead Indirect labor 18,400 Factory depreciation 35,800 y utilities nanufacturing overhead anufacturing costs ist of work in process 'ork in process, December 31 goods manufactured $540,00080,800