Schedule of Costs of Goods Manufactured Year Ended December 31, 2016 Beginning Work-in-Process Direct Materials Used: R Beginning Raw Materials Inventory Purchased of Raw Materials (freight included) Raw Materials Available for Use Ending Raw Material Inventory Direct Materials Used $ 36 Direct Labor Manufacturing (factory) Overhead Total Manufacturing Costs Incurred during the year 106 Total Manufacturing Costs to Account For Ending Work in Progress Inventory Cost of Goods Manufactured $ 99 Schedule of Cost of Goods Sold Year Ended December 31, 2016 Beginning Finished Goods Inventory $ 11 Cost of Goods Manufactured Cost of Goods Available for Sale Ending Finished Goods Inventory Cost of Goods Sold $ 96