Cost of Goods Manufactured and Sold tion from its accounting records for the last calendar year

Cost of Goods Manufactured and Sold Anglin Company, a manufacturing firm, has supplied the following information from its accounting records for the last calendar year: 378,790 163,320 145,150 203,660 118,220 Direct labor cost Purchases of direct materials Freight-in on materials Factory supplies used Factory utilities Commissions paid Factory supervision and indirect labor Advertising Materials handling Work-in-process inventory, January 1 Work-in-process inventory, December 31 Direct materials inventory, January 1 Direct materials inventory, December 31 Finished goods inventory, January 1 Finished goods inventory, December 31 $496,190 7,220 18,860 52,080 79,427 15,080 38,610 33,050 60,870 60,730