Direct Materials Inventory, beginning Purchases of direct materials Total direct materials available for use Direct Materials Inventory, ending $14,000 $ 9100 378000 392,000 92,200 101,300 26,000 30100 i Direct materials used in production 366000 Direct labor 71,200 212,000 25300 Total manufacturing overhead 254,400 97,500 Total manufacturing cost 832400 194,000 Work in Process Inventory, Beginning 149,500 Work in Process Inventory, Ending 51,000 43,700 817,400 387200 Cost of goods manufactured Finished Goods Inventory, beginning 38,000 Cost of goods available for sale Finished Goods Inventory, ending Cost of Goods Sold $796,400 $ 395,000 15,600