eBook Show Me How Calculator Print Item Cost of Goods Sold, Cost of Goods Manufactured Glenville Company has the following information for April: Cost of direct materials used in production $48,000 Direct labor 59,000 Factory overhead 31,000 35,000 36,000 Work in process inventory, April 1 Work in process inventory, April 30 Finished goods Inventory, April 1 Finished goods inventory, April 30 30,000 21,000 a. For April, determine the cost of goods manufactured.