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Beginning Work in Process Inventory $35,000 Ending Work in Process Inventory 42,000 ...

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Accounting

Beginning Work in Process Inventory $35,000
Ending Work in Process Inventory 42,000
Beginning Materials Inventory 22,400
Ending Materials Inventory 19,600
Materials Purchased 287,000
Direct Labor 91,000
Indirect Labor 28,000
Indirect Materials Used 77,000
Factory Rent 49,000
Factory Utilities 21,000
Office Supplies 14,000
Administrative Salaries 147,000
Assuming that all manufacturing overhead was applied to Work in Process inventory, Total Manufacturing Costs for the period was:

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