E15 Direct Materials Beginning Ending (3 (01-01-18) 31-18) 210,000 193,100 Work in Process 435,900 510,400 B Finished Goods 586.200 615,900 9 10 Direct Materials Purchased 11 Direct Labor Costs 12 Factory Overhead 13 14 15 16 17 38 19 201 21 29 2,666,200 3,500,000 815,600 Direct Materials Used Beg DM Add Purchases DM Available Ending DM DM Used DM Used Manufacturing Costs Direct Labor OH Total Manufacturing Costs Cost of Goods Manufactured Begin WIP Add Manufacturing Costs Cost of Goods Sold Beg Finished Goods Add CogM Cost of Goods Available Less Ending Fin Goods Cost of Goods Sold