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Freeman Furnishings has summarized its data as shown: $109,500 Depreciation of factory building Factory real estate taxes $15,000 Factory utility expenses $85,000 Indirect materials $32,000 Indirect labor $25,000 Direct labor cost $85,000 Direct labor hours incurred 25,500 Estimated direct labor hours 26,000 Raw material purchased $360,000 Raw material, beginning inventory $40,000 Raw material, ending Inventory $28,000 Work in process, beginning inventory $49,000 Work in process, ending Inventory $66,000 Estimated overhead $279,500 Compute the cost of goods manufactured, assuming that the overhead is allocated based on direct lab 570,000 X Feedback Check My Work The first step is to calculate materials used in production. From there, calculate work in process