Amount Amount Beginning raw materials inventory $0 Plus: Raw materials purchases 48,595 Less: Ending raw materials inventory (1200) Raw materials used 47,395 Labor 30,000 Overhead 24,560 Total manufacturing costs 101,955 Plus: Beginning work in process inventory 0 Total work in process inventory 101,955 Less: Ending work in process inventory (6000) Cost of goods manufactured 95,955 Plus: Beginning finished goods inventory 1800 Cost of goods available for sale Less: Ending finished goods inventory 97,755 (3800) Cost of goods sold 93955