Beginning of Year End of Year $ 7,300 14,600 11.100 $ 10, 100 10,300 6,800 Inventories Raw materials inventory Work in process inventory Finished goods inventory Activity during current year Raw materials purchased Direct labor Factory overhead $ 126, 100 95,300 42,900 QS 14-17 (Algo) Schedule of cost of goods manufactured LO P2 Factory overhead of $42,900 consists of Indirect labor of $21,300. Depreciation expense-Factory of $16,300, and Factory utilities $5,300 Required A Required B Compute total manufacturing costs. Total manufacturing costs 0 Schedule of Cost of Goods Manufactured Direct materials Raw materials available for use $ 0 Factory overhead Total factory overhead 0 Cost of goods manufactured $ 0