The following information is available for Aikman Company. January 1, 2020 2020 Raw materials inventory $24,180 Work in process inventory 17,260 Finished goods inventory 28,890 $153,550 Materials purchased Direct labor 221,820 Manufacturing overhead 184,970 Sales revenue 904,710 (a) December 31, 2020 $32,660 20,720 22,120 Raw Materials Inventory, 1/1 Materials Purchased Raw Materials Inventory, 12/31 Direct Materials Used Direct Labor + : + + + + + + + + + Aikman Company Cost of Goods Manufactured Schedule $ 32660 145070 221820 184970 $ 551860 20720 18070