labor ) and one indirect-cost pool ( manufacturing overhead , allocated on the basis of direct manufacturing labor costs ).
The following data ( in thousands ) pertain to 2011 : Direct materials and supplies purchased on credit Direct materials used Indirect materials issued to various production departments Direct manufacturing labor Indirect manufacturing labor incurred by various production departments Depreciation on building and manufacturing equipment Miscellaneous manufacturing overhead incurred by various production departments ( ordinarily would be detailed as repairs , photocopying , utilities , etc .) Manufacturing overhead allocated at 160 % of direct manufacturing labor costs Cost of goods manufactured Revenues Cost of goods sold ( before adjustment for under- or overallocated manufacturing overhead ) Inventories , December 31 , 2010 ( not 2011 ): Materials Control Work-in-Process Control Finished Goods Control $ 800 710 100 1,300 900 400 550 ? 4,120 8,000 4,020 100 60 500