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January 1 (Beginning) December 31 (Ending) Direct materials inventory $ 97,900 $ 108,100 Work-in-process inventory 109,600...

January 1 (Beginning) December 31 (Ending)
Direct materials inventory $ 97,900 $ 108,100
Work-in-process inventory 109,600 104,200
Finished goods inventory 44,600 45,400

Direct materials purchased during the year amount to $515,000, and the cost of goods sold for the year was $1,875,000.

Prepare a cost of goods sold statement

What are the other manufacturing costs?

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