Cost of Goods Sold, Cost of Goods Manufactured Glenville Company has the following information for April: Cost of direct materials used in production $60,000 Direct labor 65,000 Factory overhead 36,000 Work in process inventory, April 1 49,000 Work in process inventory, April 30 57,000 Finished goods inventory, April 1 32,000 Finished goods inventory, April 30 23,000 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 Total manufacturing costs incurred in April Total manufacturion.costs