$ 54,000 Primare Corporation Schedule of Cost of Goods Manufactured Beginning work in process inventory Direct materials: Beginning raw materials inventory 10,100 Add: Purchases of raw materials 31,000 Total raw materials available 41,100 Less: Ending raw materials inventory 19,800 Raw materials used in production 21,300 Less: Indirect materials used in production 4,910 Direct materials used in production Direct labor Manufacturing overhead $ 16,390 58,600 87,100 Total manufacturing costs added to production Total manufacturing costs to account for Less: Ending work in process inventory Cost of goods manufactured 162,090 216,090 66,500 Required 2 >