Instructions 2 Materials inventory, December 1 Materials inventory,December 31 4 Materials purchased s Cost of direct materials used in production 6 Direct labor 7 Factory overhead Total manufacturing costs incurred during December Total manufacturing costs 10 Work in process inventory, December 1 11 Work in process inventory, December 31 12 Cost of goods manufactured 15 Finished goods imventory, December 1 Finished goods inventory, December 31 Prius Company Volt Company $28028000 $17700000 18000000 24200000 71280000 752,400.00 105840000 32760000 103500000 2,67840000 147,50000 42,50000 54000000 45360000 1024,50000 475.20000 204 496,800.00 1675 50000 414000000