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Question: Direct Labor Incurred             …
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Direct Labor Incurred

                           
106,000

Manufacturing Overhead Incurred

                         
338,000

Direct Materials Used

                         
280,000

Finished Goods Inventory, beg of year

                         
360,000

Finished Goods Inventory, end of year

                         
420,000

WIP Inventory, beg of year

                           
192,000

WIP Inventory, end of year

                           
198,000

23. Based on the account balances above, determine the company’s
cost of goods manufactured

24. Based on the account balances above, determine the company’s
cost of goods sold

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