Lederman Manufacturing Corporation Schedule of Cost of Goods Manufactured and Sold For the Year Ended December 31, 2019 \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Direct material: } \\ \hline \multicolumn{2}{|c|}{ Beginning materials inventory } & 25,000 & \\ \hline & & 0 & \\ \hline \multicolumn{2}{|c|}{ Cost of material available } & 0 & \\ \hline Less: & & 0 & \\ \hline \multicolumn{2}{|c|}{ Total materials used } & 0 & \\ \hline Less: & & 0 & \\ \hline \multicolumn{2}{|c|}{ Direct materials used } & & $ \\ \hline \multicolumn{2}{|c|}{ Direct labor } & & 0 \\ \hline \multicolumn{4}{|c|}{ Manufacturing overhead } \\ \hline \multicolumn{2}{|c|}{ Indirect material } & 0 & \\ \hline \multicolumn{2}{|c|}{ Indirect labor } & 0 & \\ \hline \multicolumn{2}{|c|}{ Factory supplies used } & 0 & \\ \hline \multicolumn{2}{|c|}{ Factory depreciation } & 0 & \\ \hline \multicolumn{2}{|c|}{ Factory repairs and maintenance } & 0 & \\ \hline \multicolumn{2}{|c|}{ Total manufacturing overhead } & & 0 \\ \hline \multicolumn{2}{|c|}{ Total manufacturing costs for the year } & & 0 \\ \hline Add: & & & 0 \\ \hline \multicolumn{2}{|c|}{ Total cost of work in process during the year } & & 0 \\ \hline Less: & & & 0 \\ \hline \multicolumn{2}{|c|}{ Cost of goods manufactured } & & 0 \\ \hline Add: & & & 0 \\ \hline \multicolumn{2}{|c|}{ Cost of goods available for sale } & & 0 \\ \hline Less: & & & 0 \\ \hline \multicolumn{2}{|c|}{ Cost of goods sold } & & $ \\ \hline \end{tabular} Schedule of Cost of Goods Manufactured and Sold At December 31, 2019, the end of its fiscal year, Lederman Manufacturing Corporation collected the following data for 2019