Finished goods inventory, April 1 $ 33,400 Finished goods inventory, April 30 27,300 Total cost of goods manufactured 127,000 The cost of goods sold for the year is: Multiple Choice $182,300. $120,900 $66,300. 5133100 $160,400 Identify each of the following costs as either direct materials, direct labor, or factory overhead. The company manufactures tennis balts 1. Factory maintenance 2 Cars to package the bals 3 Depreciation Factory guipment 4. Wagos paid to assembly woners 5. Insurance on factory 6. Factory rent