Finished goods inventory Work in process inventory Direct materials Costs incurred during the period are as follows: Total manufacturing costs Factory overhead Direct materials used Cost of goods sold is calculated to be: Multiple Choice $922,300. $928,300. $915,300. $906,750. $902,300. Beginning Ending $ 155,500 $ 146,950 102,000 125,250 138,250 154,650 $ 930,000 216,000 170,450