Help Beginning inventories: Finished goods Estimated total manufacturing overhead at the beginning of the year S 30,000 $568,000 Estimated direct labor-hours at the beginning of the year 32, 000 direct labor- hours Results of operations: Raw materials (all direct) requisitioned for use in production 501,000 s 683,000 Direct labor cost Actual direct labor-hours Manufacturing overhead: 33,000 direct labor-hours Indirect labor cost Other manufacturing overhead costs incurred s 176,000 s 420, 000 selling and administrative: s 219,000 s 346, 000 $1,567,000 $2,498,000 $1,376, 000 Selling and administrative salaries other selling and administrative expenses Cost of goods manufactured Sales revenue Cost of goods sold (unadjusted) Learn How start