The following information is available for Marin Company.

		January 1, 2022		2022		December 31, 2022
Raw materials inventory		$17,600				$25,200
Work in process inventory		11,400				14,500
Finished goods inventory		22,700				17,640
Materials purchased				$126,000
Direct labor				184,800
Manufacturing overhead				151,200
Sales revenue				764,400

(a)

Compute cost of goods manufactured. (Assume that all raw materials used were direct materials.)

MARIN COMPANY Cost of Goods Manufactured Schedule
select an opening name for this schedule Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory, 1/1Finished Goods Inventory, 12/31						$enter a dollar amount
select an opening section name Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory, 1/1Finished Goods Inventory, 12/31
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory , Jan. 1Finished Goods Inventory , Dec. 31		$enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory , Jan. 1Finished Goods Inventory , Dec. 31		enter a dollar amount
select a closing subsection name Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory , Dec. 31Finished Goods Inventory , Jan. 1		enter a total amount for this subsection
select between addition and deduction AddLess: select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory , Jan. 1Finished Goods Inventory , Dec. 31		enter a dollar amount
select a closing section name Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory , Dec. 31Finished Goods Inventory , Jan. 1				$enter a total amount for this section
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory , Jan. 1Finished Goods Inventory , Dec. 31				enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory , Dec. 31Finished Goods Inventory , Jan. 1				enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory , Jan. 1Finished Goods Inventory , Dec. 31						enter a total of the three previous amounts
select a summarizing line for the first part Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory , Dec. 31Finished Goods Inventory , Jan. 1						enter a total amount for the first part
select between addition and deduction AddLess: select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory , Jan. 1Finished Goods Inventory , Dec. 31						enter a dollar amount
select a closing name for the schedule Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials Available for UseRaw Materials Inventory, Jan. 1Raw Materials Inventory, Dec. 31Raw Materials PurchasedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, Jan. 1Work in Process, Dec. 31Finished Goods Inventory , Dec. 31Finished Goods Inventory , Jan. 1						$select a closing name for this schedule