The following information is available for Windsor Company. WINDSOR COMPANY Cost of Goods Manufactured Schedule Finished Goods Inventory, Jan. 1 Cost of Goods Manufactured Less v: Finished Goods inventory, Dec 31 Cost of Goods Manufactured 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 Work in Process, Dec. 31 Finished Goods Inventory, 1/1 Finished Goods Inventory, 12/31