Beginning Work in Process Inventory $$35,000$

Ending Work in Process Inventory $42,000$

Beginning Materials Inventory $22,400$

Ending Materials Inventory $19,600$

Materials Purchased $287,000$

Direct Labor $91,000$

Indirect Labor $28,000$

Indirect Materials Used $77,000$

Factory Rent $49,000$

Factory Utilities $21,000$

Office Supplies $14,000$

Administrative Salaries $147,000$

Assuming that all manufacturing overhead was applied to Work in Process inventory, Total Manufacturing Costs for the period was: