The following information is available for Metlock Company. January 1, 2022 2022 December 31, 2022 Raw materials inventory $18,000 $25,800 Work in process inventory 11,700 14,850 Finished goods inventory 23,250 18,060 Materials purchased $129,000 Direct labor Manufacturing overhead Sales revenue 189,200 154,800 782,600 Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Manufacturing Overhead Raw Materials Available for Use Raw Materials Inventory, Jan. 1 Raw Materials Inventory, Dec. 31 Raw Materials Purchased Total Cost of Work in Process Total Manufacturing Costs Work in Process, Jan. 1 METLOCK COMPANY Cost of Goods Manufactured Schedule Work in Process, Dec. 31 Finished Goods Inventory, 1/1 Finished Goods Inventory, 12/31 Direct Labor Manufacturing Overhead Total Manufacturing Costs Total Cost of Work in Process , Dec. 31 Direct Materials Raw Materials Inventory, Jan. 1 $ Raw Materials Available for Use Less : Raw Materials Inventory, Dec. 31 Direct Materials Used Direct Labor Manufacturing Overhead Total Manufacturing Costs Total Cost of Work in Process Less Work in Process, Dec. 31 Cost of Goods Manufactured $ $