Prepare the 2017 schedule of cost of goods manufactured for Barton Company using the following information.
Direct materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $190,500
Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63,150
Factory overhead costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,000
Work in process, Dec. 31, 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . 157,600
Work in process, Dec. 31, 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . 142,750