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Statement of Cost of Goods Manufactured for a Manufacturing Company Cost data for Johnstone Manufacturing Company for the month ended March 31 are as follows: Inventories March 1 March 31 Materials $216,000 $192,240 Work in process 149,040 132,650 Finished goods 112,320 130,720 Direct labor $388,800 Materials purchased during March 414,720 Factory overhead incurred during March: Indirect labor 41,470 Machinery depreciation 25,060 Heat, light, and power 8,640 Supplies 6,910 Property taxes 6,050 Miscellaneous costs 11,230 a. Prepare a cost of goods manufactured statement for March. a. Prepare a cost of goods manufactured statement for March. Johnstone Manufacturing Company Statement of Cost of Goods Manufactured For the Month Ended March 31 Work in process inventory, March 1 149,040 Direct materials: Materials inventory, March 1 $ 216,000 Purchases 414,720 Cost of materials available for use $ Materials inventory, March 31 192,240 Cost of direct materials used Direct labor 388,800 Factory overhead: Indirect labor 41,470 Machinery depreciation 25,060 Heat, light, and power 8,640 Supplies 6,910 Supplies 6,910 Property taxes 6,050 Purchases 11,230 Total factory overhead 99,360 Total manufacturing costs incurred during March Total manufacturing costs Work in process inventory, March 31 $ 230,040 Cost of goods manufactured b. Determine the cost of goods sold for March