Feedback Check My Work a. Add the beginning materials and purchases and subtract the ending materials. Add direct labor and factory overhead. This will give total manufacturing costs. Then, add the total manufacturing costs to the beginning work in process and subtract the ending work in process. b. Determine the cost of goods sold for January. 74,210 x Feedback Check My Work b. Add the cost of goods manufactured from (a) to the beginning finished goods. Subtract the ending finished goods. Feedback Check My Work a. Add the beginning materials and purchases and subtract the ending materials. Add direct labor and factory overhead. This will give total manufacturing costs. Then, add the total manufacturing costs to the beginning work in process and subtract the ending work in process. b. Determine the cost of goods sold for January. 74,210 x Feedback Check My Work b. Add the cost of goods manufactured from (a) to the beginning finished goods. Subtract the ending finished goods