Selling expenses $600 $700 $900 Factory insurance 180 270 300 Ending finished goods inventory 620 660 930 Non-factory administrative expenses 300 400 800 Direct labor 2,130 2,850 3,160 Beginning materials inventory 425 575 850 Beginning work in process inventory 840 920 1,290 Indirect materials used 270 325 520 Factory utilities 350 360 500 Factory depreciation 820 740 965 Ending work in process inventory 790 985 1,425 Ending materials inventory 385 610 820 Indirect labor 225 410 365 Beginning finished goods inventory 565 680 950 Factory repairs and maintenance 330 250 415 Net delivered cost of materials purchased 2,780 3,620 8,170 Factory supplies used 210 230 260 B Direct materials used Direct labor Total manufacturing overhead Total manufacturing costs Cost of goods manufactured Cost of goods sold