Cost of Goods Manufactured for a Manufacturing Company The following information is available for Puller Manufacturing Company for the month ending October 31: Cost of direct materials used in production $137,600 Direct labor 165,100 Work in process inventory, October 1 61,900 Work in process inventory, October 31 83.900 Total factory overhead 75,700 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 Manufacturing costs incurred during October: Total manufacturing costs incurred Total manufacturing costs Cost of goods manufactured