Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Raw Materials, April 1 Raw Materials, April 30 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Raw Materials Available for Use 10,000 98400 Work in process, April 1 108400 Work in process, April 30 Less Raw Materials, April 30 14200 i Direct Materials Used Direct Labor Manufacturing Overhead Total Manufacturing Costs Work in process. April 30 94200 80000 160000 0 10,000 98400 108400 14200 94200 80000 160000 334200 334200 3800 335400 Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Manufacturing Overhead Raw Materials, April 1 Raw Materials, April 30 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Raw Materials Available for Use Work in process, April 1 Work in process, April 30 Less Work in process, April 30 Cost of Goods Manufactured