BEGINNING DIRECT MATERIALS PURCHASES OF DIRECT MATERIALS ENDING DIRECT MATERIALS BEGINNING WORK IN PROCESS DIRECT LABOR COSTS MANUFACTURING OVERHEAD ALLOCATED ENDING WORK IN PROCESS BEGINNING FINISHED GOODS ENDING FINISHED GOODS $10,000 100,000 5,000 35,000 100,000 50,000 40,000 75,000 50,000 COMPUTE DIRECT MATERIALS PUT INTO PRODUCTION 100 000 + 10000-5000-105 00 COMPUTE COST OF GOODS MANUFACTURED COMPUTE COST OF GOODS SOLD