Ref: PRINCIPLES OF COST & MANAGERIAL ACCOUNTING II ACCT 1221/202 2020(1) WSC SCHEDULE FOR COST OF MANUFACTURING & COST OF GOODS SOLD a. DIRECT MATERIALS USED Raw materials inventory, (beginning) ADD : _Raw materials purchases Total raw material available for use LESS: Raw materials inventory, (end) TOTAL DIRECT MATERIAL USED b. DIRECT LABOR (b) c. MANUFACTURING or FACTORY OVERHEADS Ref: PRINCIPLES OF COST & MANAGERIAL ACCOUNTING II ACCT 1221/202 2020(1) WSC SCHEDULE FOR COST OF MANUFACTURING & COST OF GOODS SOLD a. DIRECT MATERIALS USED Raw materials inventory, (beginning) ADD : _Raw materials purchases Total raw material available for use LESS: Raw materials inventory, (end) TOTAL DIRECT MATERIAL USED b. DIRECT LABOR (b) c. MANUFACTURING or FACTORY OVERHEADS