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 $ 890 780 180 1,370 940 400 560 (ordinarily would be detailed as repairs, photocopying, utilities, etc.) Manufacturing overhead allocated at 190% 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): 4,140 8,000 4,040