Dolan Company's accounting records reflect the following inventories:
| |
Dec 31, 2013 |
Dec 31,2012 |
| Raw materials inventory |
$311,044 |
$285,459 |
| Work in process inventory |
368,847 |
121,695 |
| Finished goods inventory |
164,123 |
139,790 |
During 2013, $620,889 of raw materials were purchased, direct labor costs amounted to $545,623, and manufacturing overhead incurred was $453,074. Dolan Company's total manufacturing costs in 2013 amounted to