Direct materials: OH: Beg bal 121,500 Rent Purchases 192,400 Depreciation on factory machines 91,500 End bal (139,700) Indirect labour 54,300 DM used 174,200 Insurance on factory building 12,500 Total OH 158,300 WIP Beg bal 458,900 DM used 174,200 DL 243,500 OH 158,300 End bal (998,400) 36,500 COGS Beg bal 845,300 COGM 36,500 End bal (239.500) COGS 642,300