Cost of direct materials used in production Direct labor Work in process inventory, October 1 Work in process inventory, October 31 Total factory overhead $1,323,600 1,680,000 455,300 378,100 3,544,200 Determine Fuller Manufacturing's cost of goods manufactured for the month ended October 31. Fuller Manufacturing Company Statement of Cost of Goods Manufactured For the Month Ended October 31 Work in process inventory, October 1 Manufacturing costs incurred during October: Cost of direct materials used in production Direct labor Factory overhead Total manufacturing costs incurred Total manufacturing costs Work in process inventory, October 31 Cost of goods manufactured