An analysis of the accounts of Sheffield Company reveals the following manufacturing cost data for the month ended September 30, 2020.

Inventories		Beginning		Ending
Raw materials		$11,200		$10,400
Work in process		7,300		5,200
Finished goods		9,200		12,800

Costs incurred: raw materials purchases $57,000, direct labor $52,100, manufacturing overhead $28,200. The specific overhead costs were: indirect labor $6,600, factory insurance $4,500, machinery depreciation $5,900, machinery repairs $2,600, factory utilities $3,900, miscellaneous factory costs $1,890. Assume that all raw materials used were direct materials.

For the Month Ended September 30, 2020 7300 Work in Process 9/1/20 Direct Materials Raw Materials Inventory 9/1/20 11200 Add Raw Materials Purchases 57000 Total Raw Materials Available for Use 68200 aterials Inventory 9/30/20 Less Raw 10400 57800 Direct Materials Used Direct Labor 52100 Manufacturing Overhead Indirect Labor 6600 Factory Insurance 4500 Machine Depreciation 5900 Machine Depreciation Factory Utilities Machine Repairs Miscellaneous Factory Costs 5900 3900 2600 1890 25390 Total Overhead 28200 Total Manufacturing Overhead 35500 Total Cost of Work in Process Less -L | Work in Process 9/30/20 5200 140200 Cost of Goods Manufactured Click if you would like to Show Work for this question: Open Show Work