A. Determine direct materials usage during the month.

B. Determine the beginning and ending work-in-process.

Determining Direct Materials Usage and Work-in-Process The Virginia Company is a manufacturing firm. The following data relate to the month of March: (1) Total manufacturing cost incurred during the month was $100,000, (2) Cost of goods manufactured was $90,000, (3) Factory overhead was $20,000 which is equal to 40% of direct labor costs, (4) Work-in-process at the beginning of the month was 80% of work-in-process at the end of the month