Paw Paw Dog Retreat Statement of Cost of Goods Manufactured For the Month Ended January 31, xxxx Beginning Work in Process Inventory Direct Materials: Materials - Beginning $ Add: Purchases for month of January 5,000 Materials Available for Use $ 5,000.00 Deduct: Ending Materials 3,000 Materials Used in Production $ 2,000.00 Direct Labor 6,240 Factory Overhead 2,800 Total Manufacturing Overhead $ 9,040.00 Deduct: Ending Work in Process Inventory Cost of Goods Manufactured $ 11,040