A chart showing the calculation of Cost of Goods Manufactured for jobs POR143, MAC001, TJR441 and the Total. Respectively: Materials added are $200, $700, $500, and $1400; Labor added is 150, 66, 150, and 366; Overhead applied is 375, 165, 375, and 915; for Total added during the month of $725, $931, $1,025, and $2,681. Calculation is Beginning WIP Inventory of $1,000, $0, $0, and $1,000; Material, Labor, and Overhead added is 725, 931, 1,025, and 2,681; Equaling Manufacturing costs incurred of 1,725, 931, 1,025, and 3,681. Subtract Ending WIP Inventory of 0, 0, 1,025, and 1,025; Equaling Cost of Goods Manufactured of $1,725, $931, $0, and $2,656.