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 $141,100 Direct labor 169,300 Work in process inventory, July 1 63,500 Work in process inventory, July 31 86,100 Total factory overhead 77,600 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 Manufacturing costs incurred during July: Total manufacturing costs incurred Total manufacturing costs Cost of goods manufactured