Cost of Goods Manufactured for a Manufacturing Company The following information is available for Ethtridge Manufacturing Company for the month ending July 31: Cost of direct materials used in production Direct labor Work in process inventory, July 1 Work in process inventory, July 31 Total factory overhead $117,200 140,600 52,700 71,500 64,500 Determine Ethtridge's cost of goods manufactured for the month ended July 31 Ethtridge Manufacturing Company Statement of Cost of Goods Manufactured For the Month Ended July 31 Manufacturing costs incurred during July: Total manufacturing costs incurred Total manufacturing costs Cost of goods manufactured