The following information is available for Aikman Company.

		January 1, 2022		2022		December 31, 2022
Raw materials inventory		$21,000				$30,000
Work in process inventory		13,500				17,200
Finished goods inventory		27,000				21,000
Materials purchased				$150,000
Direct labor				220,000
Manufacturing overhead				180,000
Sales revenue				910,000

AIKMAN COMPANY Cost of Goods Manufactured Schedule Work in Process, Jan. 1 Direct Materials Raw Materials Inventory, Jan. 1 $ 21000 Raw Materials Purchased 150000 Raw Materials Available for Use 171000 Less : Raw Materials Inventory, Dec. 31 30000 i Direct Materials Used