eferences Direct materials: Beginning inventory Add: Purchases RUSSELL MANUFACTURING COMPANY Cost of Goods Manufactured Statement For the Quarter Ending December 31, 2019 Direct materials available for use $ 0 Deduct: Ending inventory Direct materials used Direct labour Overhead Indirect materials Indirect labour Facility rental Depreciation Management salaries Insurance Manufacturing utilities Total manufacturing costs Add: Beginning WIP inventory Total work-in-process Deduct: Ending WIP inventory Cost of goods manufactured $ + 0 0 $ 0 $ 0