i X Data Table Lee Supply n Boswell Inc. Laura's Bakery 40,300 $ 2,800 Beginning Work-in-Process Inventory (a) $ Direct Materials Used 14,600 35,400 (g) 1,800 Direct Labor 10,900 20,300 (b) 10,400 300 Manufacturing Overhead Total Manufacturing Costs Incurred during the Year 45,900 (d) (h) Total Manufacturing Costs to Account For Ending Work-in-Process Inventory 56,600 (c) 52,500 (e) (25,800) (f) s 8,200 (2,400) (0) Cost of Goods Manufactured Print Done