It may be helpful to use T accounts to map the flow of the amounts through the manufacturing accounts and solve for the missing dollar values. It may also be helpful to review the steps for determining the cost of materials used, total manufacturing cost incurred, and cost of goods manufactured. Data for February Decrease in materials inventory Materials inventory on Feb. 28 Direct materials purchased Direct materials used Total manufacturing costs incurred in period Total manufacturing costs incurred in period Total manufacturing costs incurred in period $3,600 50% of materials inventory on Jan. 31 $12,000 3 times the direct labor incurred $28,000 70% of Cost of Goods Manufactured $9,000 less than Cost of Goods Sold Account Materials Inventory Work in Process Inventory Finished Goods Inventory Feedback Account Balances Jan. 31 Feb. 28 Costs Incurred 7,200 21,000 3,600 Direct Materials Used. 6,400 Direct Labor Incurred 16200 17,000 Factory Overhead Incurred Cost of Goods Sold 6,400