Beginning direct materials inventory
Beginning work in process inventory
Freight-in on raw materials purchased
Purchases returns and allowances
Amortization expense-patents
Office utilities expense
Cost of goods manufactured
Purchases of direct materials
Factory manager's salary
Insurance factory expense
Factory utilities expense
Factory machinery rent
Ending direct materials inventory
Depreciation-factory machinery
Ending work in process inventory
Depreciation-factory building
Manufacturing overhead
Sales salaries expense
Indirect materials used
Purchases discounts
Interest expense
Avaiable for use
Direct labor
Indirect labor