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 $156,200 Direct labor 187,400 Work in process inventory, October 1 70,300 Work in process inventory, October 31 95,300 Total factory overhead 85,900 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: 50,000 Cost of direct materials used in production 111,000 Direct labor 133,200 Factory overhead Total manufacturing costs incurred 61,100 305,300 Total manufacturing costs Work in process inventory, October 31 Cost of goods manufactured 355,300 67,700 287,600