Requirements: a) What was the amount of direct materials used in production? b) What was the amount of manufacturing overhead costs? c) What was the amount of manufacturing costs incurred during the year? d) What was the amount of the cost of goods manufactured for the year? Beginning balance work in process inventory Ending balance work in process inventory Beginning balance-direct materials inventory Ending balance direct materials inventory Purchases-direct materials Direct labor Indirect materials Indirect labor Depreciation on factory plant & equipment Plant utilities & insurance $12,000 $28,000 $42,000 $30,000 $180,000 $235,000 $23,500 $9,500 $12,000 $135,000