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 $154,900 Direct labor 185,900 Work in process inventory, July 1 69,700 Work in process inventory, July 31 94,500 Total factory overhead 85,200 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