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E1-7 individual - E1-7 Work in process(1/1 Direct materials...

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E1-7 Work in process (1/1) $210,000.00 Direct materials Raw materials inventory (1/1) $39,500.00 Add: Raw materials purchases 158,000.00 Total raw materials available for use 197,500.00 Less: Raw materials inventory (12/31) 7,500.00 Direct materials used $190,000.00 Direct labor 89,000.00 Manufacturing overhead Indirect labor $18,000.00 Factory depreciation 36,000.00 Factory utilities
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