An analysis of the accounts of Williams Company reveals the following manufacturing cost data for the month ended September 30, 2020 Inventories Raw materials Work in process Finished goods Beginning $12,700 7,700 10.800 Ending $10,300 5,300 12,600 Costs incurred: raw materials purchases $62,300, direct labor $48,200, manufacturing overhead $26,900. The specific overhead costs were: indirect labor $6,000, factory insurance $4.900, machinery depreciation $6,400, machinery repairs $2,800, factory utilities $3,900, miscellaneous factory costs $1.770. Assume that all raw materials used were direct materials. Williams Co. Cost of Goods Manufacturing Schedule For the Month Ended September 30, 2020 Work in Process 9/1/20 Direct Materials Raw Materials Inventory 9/1/20 12,700 Add : Raw Materials Purchases 62,300 Total Raw Materials Available for Use 75,000 Less : Raw Materials Inventory 9/30/20 10,300 Direct Materials Used $ 64,700 Direct Labor 48,200 Manufacturing Overhead Machine Repairs