Beginning work-in-Process Inventory Direct Materials Used Direct Labor Manufacturing Overhead Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For Ending Work-in-Process Inventory Cost of Goods Manufactured Flynt Corp 10,000 14,400 10,000 20,100 44,500 54,500 (4,500) 50,000 Fit Apparel 40,300 35,000 20,500 10,500 (25,300)