April 1

April 30

Raw materials inventory

$10,202

$13,533

Work in process inventory

4,648

3,486

Materials purchased in April

$98,478

Direct labor in April

80,228

Manufacturing overhead in April

181,700

FISHEL COMPANY
Cost of Goods Manufactured Schedule
For the Month Ended April 30

 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30

$

 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30

        Cost of Goods Manufactured    Direct Labor    Direct Materials    Direct Materials Used    Raw Materials, April 1    Raw Materials, April 30    Raw Materials Purchases    Total Cost of Work in Process    Total Manufacturing Costs    Total Raw Materials Available for Use    Work in process, April 1    Work in process, April 30

$

        Cost of Goods Manufactured    Direct Labor    Direct Materials    Direct Materials Used    Raw Materials, April 1    Raw Materials, April 30    Raw Materials Purchases    Total Cost of Work in Process    Total Manufacturing Costs    Total Raw Materials Available for Use    Work in process, April 1    Work in process, April 30

    Cost of Goods Manufactured    Direct Labor    Direct Materials    Direct Materials Used    Raw Materials, April 1    Raw Materials, April 30    Raw Materials Purchases    Total Cost of Work in Process    Total Manufacturing Costs    Total Raw Materials Available for Use    Work in process, April 1    Work in process, April 30    

    Add    Less    :  Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30

    Cost of Goods Manufactured    Direct Labor    Direct Materials    Direct Materials Used    Raw Materials, April 1    Raw Materials, April 30    Raw Materials Purchases    Total Cost of Work in Process    Total Manufacturing Costs    Total Raw Materials Available for Use    Work in process, April 1    Work in process, April 30    

$

 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30

 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30

 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30

 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30

$

 AddLess:  Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30

 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30

$