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 Direct labor Work in process inventory, July 1 Work in process inventory, July 31 Total factory overhead $105,100 126,100 47,300 64,100 57,800 Determine Ethtridge's cost of goods manufactured for the month ended July 31