Cost of Goods Sold, Cost of Goods Manufactured Glenville Company has the following information for April: Cost of direct materials used in production $ 61,000 Direct labor 67,000 Factory overhead 36,000 Work in process inventory, April 1 46,000 Work in process inventory, April 30 50,000 Finished goods inventory, April 1 22,000 Finished goods inventory, April 30 17,000 a. For April, determine the cost of goods manufactured. Using the data given, prepare a statement of Cost of Goods Manufactured. Glenville Company Statement of Cost of Goods Manufactured Work in process inventory, April 1 Cost of direct materials used in production Direct labor Total manufacturing costs incurred in April Total manufacturing costs Cost of goods manufactured