Raw Materials Inventories Raw materials, beginning Raw materials purchases Raw materials used Raw materials, ending $25,000 $50,000 $75,000 $100,000 $125,000 $150,000 $175,000 $200,000 Work in Process & Finished Goods Inventories Work in Process Finished Goods Rent expense - Factory $50,000 54,000 50,000 $40.000 Repairs expense Factory $10,000 Factory Supplies used indirect materials Factory utilities 0.000 Beginning Enang Beginning Ending Mountaineer Co. Schedule of Cost of Goods Manufactured For Year Ended December 31 Direct materials Raw materials available for use Direct materials used Factory overhead Factory overhead T Total factory overhead costs Total manufacturing costs Total cost of work in process Cost of goods manufactured