Data Table Direct materials and supplies purchased on credit Direct materials used Indirect materials issued to various production departments Direct manufacturing labor Indirect manufacturing labor incurred by various production departments Depreciation on building and manufacturing equipment Miscellaneous manufacturing overhead incurred by various production departments $ 800 710 100 1,300 900 400 550 (ordinarily would be detailed as repairs, photocopying, utilities, etc.) Manufacturing overhead allocated at 160% of direct manufacturing labor costs Cost of goods manufactured Revenues 4,120 8,000 Print Done Data Table scellaneous manuracturing overnead incurred by various production departmen (ordinarily would be detailed as repairs, photocopying, utilities, etc.) Manufacturing overhead allocated at 160% of direct manufacturing labor costs Cost of goods manufactured Revenues Cost of goods sold (before adjustment for under- or overallocated manufacturing overhead) Inventories, December 31, 2016 (not 2017): Materials Control Work-in-Process Control Finished Goods Control The term manufacturing overhead is not used uniformly. Other terms that are often encountered in printing companies include job overhead and shop overhead 550 4,120 8,000 4,020 100 60 500 Print Done