materials.$)$

SHAMROCK COMPANY

Cost of Goods Manufactured Schedule For the Year Ended December $31,2022$

Work in process, January $1$

Direct materials

Raw materials inventory, January $1$

$

Raw materials purchases

Total raw materials available for use

Less: Raw materials inventory, December $31$

$\backslash$table$[[142,400],[],[20,500]]$

Direct materials used

$$162,000$

Direct labor

Manufacturing overhead

Indirect labor

Factory depreciation

$16,400$

Factory utilities

$32,300$

Total manufacturing overhead

$61,400$

Total manufacturing costs $110,100$

Total cost of work in process

Less: Work in process, December $31$

Cost of goods manufactured

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