“same question as above, different numbers”,”Beginning Work-in-Process Inventory: $105,000Direct Materials Used: Beginning Raw Materials Inventory: $59,000 Purchases of Raw Materials: $155,000 Raw Materials Available for Use: $214,000 Ending Raw Materials Inventory: $(24,000)Direct Materials Used: $190,000Direct Labor: 122,000Manufacturing Overhead: Indirect Labor: 40,000 Depreciation, Plant Building and Equipment: 15,000 Repairs and Maintenance – Plant: 12,000 Insurance on Plant: 22,000Total Manufacturing Overhead: 89,000Total Manufacturing Costs Incurred during the Year: 401,000Total Manufacturing Costs to Account For: 506,000Ending Work-in-Process Inventory: (62,000)Cost of Goods Manufactured: $444
000cost of goods manufactured/number of goods = cost of unit”