The following information is available for Aikman Company. January 1, 2020 2020 December 31, 2020 Raw materials inventory $25,160 $35.610 Work in process inventory 15,070 18,280 Finished goods inventory 27.770 23,410 Materials purchased $154,800 Direct labor 223,070 Manufacturing overhead 182,060 Sales revenue 905,590 Compute cost of goods manufactured. Aikman Company Cost of Goods Manufactured Schedule Work-in-Process Inventory, 1/1 Direct Materials Raw Materials Inventory, 1/1 > $ 25,160 Materials Purchased 154.800 Materials Available for Use 179.960 Less Raw Materials Inventory, 12/31 35,610 i Direct Materials Used $ 144,350 Direct Labor 223,070 Manufacturing Overhead > 182.060 Total Manufacturing Costs Total Cost of Work-in-Process Inventory Less Work-in-Process Inventory, 12/31 Cost of Goods Manufactured Compute cost of goods manufactured. Aikman Company Cost of Goods Manufactured Schedule