Direct Materials used 1 2 3 4 127,000 (c) 80,000 70,000 Direct Labor used Manufacturing overhead Total manufacturin g costs 140,000 200,000 100,000 (g) 87,000 132,000 (e) 75,000 (a) 450,000 255,000 288,000 Work in process, 1/1 33,000 (d) 60,000 45,000 Work in process, 12/31 (b) 40,000 80,000 (h) Cost of Goods Manufactured 360,000 470,000 (f) 270,000