Direct Materials Used, Cost of Goods Manufactured In September, Lauren Ashley Company purchased materials costing $210,000 and incurred direct labor cost of $130,000. Overhead totaled $375,000 for the month. Information on inventories was as follows: September 1 September 30 Materials $120,000 $120,000 Work in process $80,000 $70,000 Finished goods $80,000 $70,000 Required: 1. What was the cost of direct materials used in September ? 210,000 2. What was the total manufacturing cost in September ? 650,000 X 3. What was the cost of goods manufactured for September ? 660,000 X