illo VineyardsStatement of Cost of Goods ManufacturedFor the Year Ended October 31Direct materials usedMaterials inventory, beginning$2,156,200 Direct materials purchased6,750,000 Cost of direct materials available for use$8,906,200 Less materials inventory, ending1,803,800 Cost of direct materials used$ 7,102,400 Direct labor 1,168,500 Overhead Depreciation, plant and equipment$ 685