Work in process, January $1$

Direct materials

Raw materials imventory, January $1$

Raw materials purchases

Total raw materials available for use

Less: Raw materials inventory, December $31$

$\backslash$table$[[196,800],[],[29,000]]$

Direct materials used

Direct labor

Manufacturing overhead

$\backslash$table$[[$Indirect labor,$23,200],[$Factorydepreciation$,44,200],[$Factory utilities,$85,200]]$

Total manufacturing overhead

Total manufacturing costs

Total cost of work in process

Less: Work in process, December $31$

Cost of goods manufactured

$q,$