no.

items direct materials direct labor

1
salaries for assembly line inspectors
2 insurance on factory machines
3
property taxes on the factory boilding
4 factory repairs
5 upholestery used in manufacturing
furniture
6
wages paid to assembly line workers
7 facatory machinery depreciation
8 glue, nails, paint, and other small
parts used in production
9 factory supervisor's salaries
10
wood used in manufacturing furniture
manufacturing overhead
Work in process (1/1) $ 210,000.00
direct materials
raw materials inventory (1/1) $ 44,500.00
add: raw materials purchases $ 158,000.00
total raw materials available for use $ 202,500.00
less: raw materials inventory (12/31) $ 22,500.00
direct materials used $ 180,000.00
direct labor $ 109,000.00
manufacturing overhead
indirect labor $ 18,000.00
factory depreciation $ 36,000.00
factory utilities $ 68,000.00
total overhead $ 122,000.00
total manufacturing costs $ 411,000.00
total cost of work in process $ 621,000.00
less: work in process (12/31) $ 81,000.00
cog manufactured $ 540,000.00