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 $114,500 137,400 51,500 69,800 63,000 Determine Ethtridge's cost of goods manufactured for the month ended July 31