Direct Materials Used, Cost of Goods Manufactured In September, Lauren Ashley Company purchased materials costing $190,000 and incurred direct labor cost of $130,000. Overhead totaled $370,000 for the month. Information on inventories was as follows: September 1 September 30 Materials $110,000 $100,000 Work in process $90,000 $70,000 Finished goods Required: $80,000 $60,000 < 1. What was the cost of direct materials used in September ? 2. What was the total manufacturing cost in September ? 3. What was the cost of goods manufactured for September?