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Work in process inventory (1/1) Direct materials Raw materials inventory (1/1) $ Raw materials purchases Raw materials available for use Raw materials inventory (12/31)

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Work in process inventory (1/1) Direct materials Raw materials inventory (1/1) $ Raw materials purchases Raw materials available for use Raw materials inventory (12/31) Direct materials used Direct labor Manufacturing overhead 216,480 32,560 Indirect labor 16,720 Factory depreciation 33,440 Factory utilities 34,320 Total overhead $224,400 $299,200

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