Work in process, January $1$

Direct materials

Raw materials inventory, January $1$

$

Raw materials purchases

$132,800$

Total raw materials available for use

Less: Raw materials inventory, December $31$

$19,000$

Direct materials used

$$151,200$

Direct labor

Manufacturing overhead

Indirect labor

$15,200$

Factory depreciation

$30,200$

Factory utilities

Total manufacturing overhead

$102,600$