E1-7 An incomplete cost of goods manufactured schedule is presented below.

E1-7 An incomplete cost of goods manufactured schedule is presented below.MADLOCK MANUFACTURING COMPANYCost of Goods Manufactured ScheduleFor the Year Ended December 31, 2005Work in progress (1/1) $210,000.00 Direct MaterialsRaw Material Inventory ? Add: Raw Materials purchases $158,000.00 Total Raw Materials available for use ? Less: Raw Materials Inventory(12/31) $7,500.00 Direct Materials used $190,000.00 Direct Labor ? Manufacturing OverheadIndirect Labor $18,000.00 Factory Depreciation $36,000.00 Factory Utilities $68,000.00 Total Overhead $122,000.00 Total Manufacturing Costs ? Total cost of work in process ? Less: work in process(12/31) $81,000.00 Cost of goods manufactured $530,000.00

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