April 1 April 30 Raw materials inventory $9,200 $13,000 Work in process inventory 4,600 3,400 Materials purchased in April $90,400 Direct labor in April 73,600 Manufacturing overhead in April 147,200 Direct Materials Raw Materials. April 1 Raw Materials Purchases - Direct Materials Direct Materials Used SKYSONG COMPANT Cost of Goods Manufactured Schedule For the Month Ended April 30, 2022 9200 90,400 99,600 Less Raw Materials, April 30 13,000 i Direct Materials Used Direct Labor Manufacturing Overhead Raw Materials. April 1 Total Cost of Work in Process Less Work in Process, April 30 Cost of Goods Manufactured eTextbook and Media: 86,600 73,600 1,47,200 $[ ]$