What is the Cost of Goods Manufactured:

Beginning of year

$01/01/24$

Materials

Inventory

Work in

process

Inventory

Finished Goods

Inventory

Purchases of

Raw Materials

Direct Labor

Indirect Labor

General and

administration

expenses

Depreciation

Factory$-$

Building &

Equipment

Repairs and

Maintenance$-$

factory

Marketing

expenses

Office utilities

expenses

Factories

utilities

expenses

End of year

$12/31/24$

$$38,000$

$40,000$

$25,000$

$78,000$

$95,000$

$20,000$

$35,000$

$11,000$

$5,000$

$77,000$

$29,000$

$14,000$

$223000$

$231,000$

$233000$

$228,000$