Costs incurred to manufacture goods during a period can be found in:

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Costs incurred to manufacture goods are recorded in a cost of goods manufactured schedule. This schedule shows the total manufacturing costs incurred during the period and includes direct materials, direct labor, and manufacturing overhead. The cost of goods sold account, income statement, and balance sheet show the costs of goods sold after they have been manufactured.

Costs Incurred to Manufacture Goods During a Period Can Be