1 process, January 1 naterials materials inventory, January 1 $ naterials purchases 180,800 *aw materials available for use Raw materials inventory, December 31 26,500 naterials used $205,200 abor icturing overhead ct labor ry depreciation 21,200 40,700 y utilities 78,200 manufacturing overhead 140,100 anufacturing costs >st of work in process 'ork in process, December 31 goods manufactured $239,400 92,000 $615,600