h 14-2 Manufacturing costs for Carson Company for selected months are as follows: April Beginning work in process Direct materials used Direct labor Manufacturing overhead Total manufacturing costs Total cost of work in process Ending work in process S 80,000 $98,000 155,000 0) 90,000 470,000 280,000 195,000 720,000 75,000 $190,000 170,000 150,000 510,000 650,000 Cost of goods manufactured 505,000 68,000 385,000 450,000 355,000 Beginning finished goods Cost of goods available for sale Ending finished goods Cost of goods sold 960,000 75,000 790,000 Instructions Indicate the missing amounts. (Show computations ) 14-3 Fill in the missing information on the cost of goods manufactured schedule of Maddox Manufacturing Company: MADDOX MANUFACTURING COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2010 Work in process (1/1) Direct materials $320,000 Raw materials inventory (1/1) Raw materials available for use Raw materials inventory (12/31) Raw materials purchases 37.000 Direct materials used Direct labor Manufacturing overhead $280,000 Indirect labor 24,000 38,000 39,000 Factory depreciation Factory utilities Total overhead Total cost of work in process Cost of goods manufactured Total manufacturing costs Less: Work in process (12/31) 292.000