Click the icon to view the schedules 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 Boswell Inc 14 700 10 300 45 400 56 100 51 200 Data table 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 Boswell Inc Rustic Gear Flynt Corp S a 40 000 2 300 35 100 9 20 900 1 800 10 400 200 14 700 10 300 b 45 400 56 100 c 51 200 d e 25 500 0 h 7 400 2 000 1