Sales

$950

Purchases of raw materials

$170

Direct labor

$210

Manufacturing overhead

$220

Administrative expenses

$180

Selling expenses

$140

Raw materials inventory, beginning

$70

Raw materials inventory, ending

$80

Work-in-process inventory, beginning

$30

Work-in-process inventory, ending

$20

Finished goods inventory, beginning

$100

Finished goods inventory, ending

$70

Schedule of Cost of Goods Manufactured statement