SAGE HILL COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 Work in process, January 1 Direct materials Raw materials inventory, January 1 Raw materials purchases Total raw materials available for use Less: Raw materials inventory. December 31 Direct materials used Direct labor Manufacturing overhead Indirectlabor Factory depreciation Factoryutilities Total manufacturing overhead Total manufacturing costs Total cost of wark in process. Lessi Work in process. December 31 Cost of goods manufactured SAGE HILL. COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 iprocess, January 1 naterials iaterials inventory January 1 aterials purchases aw materials available for use taw materials inventory, December 31 naterialsused ibor cturing overhead itlabor ydepreciation yutilities nanufacturingoverhead anufacturing costs st of workinprocess ork in process, December 31 goods manufactured