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SPLISH BROTHERS COMPANY Cost of Goods Manufactured Schedule Rew Materials iriventory, Ian 1 5 Raw Materials Inventory, Jan. 1 Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Manufacturing Overhead Raw Materials Available for Use Raw Materials Inventory, Jan. 1 Raw Materials Inventory, Dec. 31 Raw Materials Purchased Total Cost of Work in Process Total Manufacturing Costs Work in Process, Jan. 1 Work in Process, Dec. 31 Finished Goods Inventory, 1/1 Finished Goods Inventory, 12/31