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	$122,700
Direct labor	147,200
Work in process inventory, July 1	55,200
Work in process inventory, July 31	74,800
Total factory overhead	67,500

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

Cost of direct materials usedDirect laborFactory overheadWork in process inventory, July 1Work in process inventory, July 31		$- Select -
Add manufacturing costs incurred during July:
Cost of direct materials used in productionDirect materialsPurchasesWork in process inventory, July 1Work in process inventory, July 31	$- Select -
Direct laborDirect materialsPurchasesWork in process inventory, July 1Work in process inventory, July 31	- Select -
Factory overheadDirect materialsPurchasesWork in process inventory, July 1Work in process inventory, July 31	- Select -
Total manufacturing costs incurred		fill in the blank 9
Total manufacturing costs		$fill in the blank 10
Less direct laborLess direct materialsLess factory overheadLess work in process inventory, July 1Less work in process inventory, July 31		- Select -
Cost of goods manufactured		$fill in the blank 13