January 1,L vecember 31,U Inventories: Raw materials $6,40012,00012,800$10,4009,6005,600 Work in process Finished goods Costs incurred: Raw materials purchases $78,400 Directlabor 33,600 Factory rent Factory utilities Indirect materials Indirect labor 7,200 Operating expenses 13,600 BLOSSOM COMPANY Schedule of Cost of Goods Manufactured $ $ A $ $ $