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 $135,700 Direct labor 162,800 Work in process inventory, October 1 61,100 Work in process inventory, October 31 82,800 Total factory overhead 74,600 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 Work in process inventory, October 1 Manufacturing costs incurred during October: Cost of direct materials used in production Direct labor Factory overhead Total manufacturing costs incurred Total manufacturing costs Work in process inventory, October 31 000