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Westlake, Inc. produces metal fittings for the aerospace industry. The administrative and manufacturing operations occupy the same 200,000 square foot building. The manufacturing plant uses 150,000 square feet. Depreciation is assigned based on building use. Indirect labor represents 15 percent of the total manufacturing plant labor. The financial information for the year just ended is shown as follows. (Thousands of dollars) Administrative costs Total building depreciation Direct materials inventory, January 1 Direct materials inventory, December 31 Direct materials purchased during the year Finished goods inventory, December 31 Indirect labor Maintenance on plant machinery Marketing costs Operating profit Other plant overhead Plant supervision and administration Plant supplies and indirect materials Sales revenue Taxes on manufacturing property Work-in-process inventory, January 1 Work-in-process inventory, December 31 $ 270 620 26 31 1,581 91 246 151 131 842 94 166 78 6,100 128 91 121 Return to question $ 91 Cost of Goods Manufactured and Sold Statement For the Year Ending December 31 (Thousands of Dollars) Beginning work-in-process, January 1 Manufacturing costs: Direct materials: Beginning direct materials inventory, January 1 $ 26 Add: Direct materials purchased 1,581 Direct materials available for use >$ 1,607 Less: Ending direct materials inventory, December 31 31 Direct materials available for use x $ 1,576 1,640 X Direct labor 246 465 151 Manufacturing overhead: Indirect labor Depreciation on plant Maintenance on plant machinery Other plant overhead Plant supervision and administration Plant supplies and indirect materials Taxes on manufacturing property 94 166 78 128 1,328 1,328 X 4,635 X $ II Total overhead Total manufacturing costs Total cost of work-in-process during the year Less: Ending work in process, December 31 Costs of goods manufactured this year Add: Beginning finished goods, January 1 Cost of goods available for sale Less: Ending finished goods, December 31 Cost of goods sold $ 121 4,514 X 279 X > $ 4,793 91 > $ 4,702