Schedule of Cost of Goods Manufactured Year Ended December 31, 2018 Beginning Work in Process Inventory $ 12 Direct Materials Used: Beginning Raw Materials Inventory Purchased of Raw Materials Raw Materials Available for Use Ending Raw Materials ( 10 ) Total Direct Materials Used Direct Labor R.R.M 3. Manufacturing Overhead Total Manufacturing Costs Incurred during year 107 Total Manufacturing Costs to Account for 4. Ending Work in Process Inventory Cost of Goods Manufactured S 98