Work-in-process inventory, August 1, 2019 $ 210 Direct materials inventory, August 1, 2019 75 Direct materials purchased 370 Direct materials used 355 Variable manufacturing overhead 265 Total manufacturing overhead 470 Total manufacturing costs incurred during August 2019 1,610 Cost of goods manufactured 1,660 Cost of goods sold 1,760 Finished goods inventory, August 1, 2019 215