Direct materials Ols-107,400 Raw materials inventory. December 31,2014 991.000 01 30,700 o Raw materials available for use Less: Raw materials inventory, December 31. 2015 Direct materials used 1.189.100 ,000 183 $ 1,006,100 Depreciation expense-Factory equipment Factory overhead 4,500 110,800 8,900 32,000 Factory supervision Factory supplies used Factory utilities Maintenance expense-Factory equipment Rent expense-Factory building Depreciation expense-Factory equipment Indirect labor Miscellaneous production costs Depreciation expense-Factory equipment Total factory overhead costs --37,6000 81,800 34,500 57,300 0 | 11.400 o 34.500 Total manufacturing costs Add: Work in process inventory. December 31. 2014 Total cost of work in process Less: Work in process inventory, December 31, 2015 Cost of goods manufactured 408.600 1.449.200 15,900 1,465.100 22,600 s 1.442.500 ip