Read the requirements. c. Insurance on plant building d. Marketing manager's salary e. Direct materials used f. Manufacturing overhead g. Electricity bill for human resources office h. Production employee wages Requirement 2. Show how to compute cost of goods manufactured. Use the following amounts: direct materials used, $19,000; direct labor, $14,000; manufacturing overhead, $20,000; beginning Work-in-Process Inventory, $9,200; and ending Work-in-Process Inventory, $7,000. Cost of Goods Manufactured Total Manufacturing Costs Incurred during Period Total Manufacturing Costs to Account For Cost of Goods Manufactured Requirement 3. Using the results from Requirement 2, calculate the cost per unit for goods manufactured assuming 1,200 units were manufactured. = Unit product cost Requirement 4. Beginning Finished Goods Inventory had 130 units that had a unit cost of $45 each. Ending Finished Goods Inventory has 175 units left. Using the results from Requirement 3, calculate cost of goods sold assuming FIFO inventory costing is used. + = Cost of Goods Sold