WIP 1/1				?
Direct Materials:
Raw Materials Inv 1/1		$42,000
Add: Raw Material Purchases		?
Total Raw materials available for use		224500
Less: RM inv at 12/31		?
Direct Materials used			178,000
Direct Labor			?
Manufacturing overhead:
Indirect labor		36,000
Indirect material		38,000
Factory depreciation		?
Factory utilities		84,000
Plant manager salary		76,000
Total Overhead			276,000
Total Manufacturing costs				659,000
Total cost of WIP				809,000
Less WIP 12/31				?
Cost of goods manufactured				677,000

Fill in the blanks on the above schedule