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TUNTUT marulachures its own brand of pet chew bones. At the end of December 2018, the accounting records showed the following
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Yum Yum Treats
Schedule of Cost of goods manufactured
Year ended December 31, 2018
Beginning Work in process inventory 0
Direct materials used
   Beginning direct materials inventory 13700
   Direct materials purchases 33000
   Total direct materials available 46700
   Ending direct materials inventory 8500
Direct materials used 38200
Direct labor 22000
Manufacturing overhead
   Plant Janitorial services 400
   Utilities for plant 1900
   Rent on plant 11000
Total manufacturing overhead 13300
Total manufacturing costs incurred during the year 73500
Total manufacturing costs to account for 73500
Ending work in process inventory 3000
Cost of goods manufactured 70500
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