Statement of Cost of Goods Manufactured for a Manufacturing Company Cost data for Johnstone Manufacturing Company for the month ended March 31 are as follows: Inventories March 1 March 31 Materials $210,250 $189,230 Work in process 145,070 130,570 Finished goods 109,330 126,780 Direct labor Materials purchased during March Factory overhead incurred during March: $378,450 403,680 Indirect labor Machinery depreciation Heat, light, and power 40,370 24,390 8,410 Supplies 6,730 Property taxes 5,890 Miscellaneous costs 10,930 Statement of Cost of Goods Manufactured For the Month Ended March 31 Direct materials: Factory overhead: +A A S A Total factory overhead Total manufacturing costs incurred during March Total manufacturing costs