uma LIGON SOM TETONG RIVEW WOGBO I OPOSmoumeron din TOPAKETTIT company. More It may be helpful to use Taccounts to map the flow of the amounts through the manufacturing accounts and solve for the missing dollar values. It may also be helpful to review the steps for determining the cost of materials used, total manufacturing cost incurred, and cost of goods manufactured. Data for February Decrease in materials inventory $3,300 Materials inventory on Feb. 28 50% of materials inventory on Jan. 31 Direct materials purchased $12,600 Direct materials used 3 times the direct labor incurred Total manufacturing costs incurred in period $28,000 Total manufacturing costs incurred in period 70% of Cost of Goods Manufactured Total manufacturing costs incurred in period $8,000 less than cost of Goods Sold Account Balances Account Jan. 31 Feb. 28 Costs Incurred Materials Inventory 6,600 $ 3,300 Direct Materials Used 15,900 Work in Process Inventory 27,000 14,700 X Direct Labor Incurred 5,300 Finished Goods Inventory 13,700 X 17,000 Factory Overhead Incurred 7,500 X Cost of Goods Sold 38,700 X