Primare Corporation Schedule of Cost of Goods Manufactured Beginning work in process inventory Direct materials: Beginning raw materials inventory Add: Purchases of raw materials $ 55,900 $10,400 30,000 Total raw materials available 40,400 Less: Ending raw materials inventory 19,800 Raw materials used in production 20,600 Less: Indirect materials used in production 4,740 Direct materials used in production $ 15,860 Manufacturing overhead Direct labor Utilities, factory Total manufacturing costs added to production Total manufacturing costs to account for Less: Ending work in process inventory Cost of goods manufactured 87,100 58,500 87,100 248,560 304,460 67,200 ( $ 150,160 Required 2 >