Purchases	Issued		Balance
Date	Quantity	Unit Price	Amount	Quantity	Unit Price	Amount		Quantity	Unit Price	Amount
											Chain
											Pulleys
											Bolts
											Plates
											Chain
											Pulleys
											Bolts
											Plates
											Chain
											Pulleys
											Bolts
											Chain
											Pulleys
											Bolts
											Plates
											Chain
											Pulleys
											Bolts
Total			-			-				-

Direct Materials:
Inventory Oct 1	xx
Add Purchases	xx
Total of Available Materials	xx
Less Inventory Oct 31	xx
Cost of Materials Used	xx
Less Indirect Materials Used	xx
Cost of Direct Materials Used in Production			xx
Direct Labor			xx
Factory Overhead:
Indirect Labor	xx
Supplies	xx
Utilities	xx
Wages	xx
Insurance exp	xx
Factory Rent	xx
Depreciation - Machinery	xx
Total Factory Overhead			xx
Total Manufacturing Costs			xx
Add Work in Process Oct 1			xx
Less Work in Process Oct 31			xx
Cost of Goods Mfg			xx