Cost of Goods Manufactured for a Manufacturing Company The following information is available for Fuller Manufacturing Company for the month ending October 31: Cost of direct materials used in production $112,400 Direct labor 134,900 Work in process inventory, October 1 50,600 Work in process inventory, October 31 68,600 Total factory overhead 61,800 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 Manufacturing costs incurred during October: Total manufacturing costs incurred Total manufacturing costs Cost of goods manufactured