Assigning Costs to Jobs: The Helper Corporation manufactures one product and accounts for costs by a job order cost system. You have obtained the following information for the year ended December 31 of last year from the corporation's books and records:

1. Total manufacturing cost added during last year (called "cost to manufacture") was $1 million based on actual direct material, actual direct labor, and applied manufacturing overhead on the basis of actual direct labor-dollars.

2. Cost of goods manufactured was $970,000, also based on actual direct material, actual direct labor, and applied manufacturing overhead.

3. Manufacturing overhead was applied to work in process at 75 percent of direct labor-dollars. Applied manufacturing overhead for the year was 27 percent of the total manufacturing cost added during last year.

4. Beginning work in process inventory, January 1, was 80 percent of ending work in process inventory, December 31.

Required:

Prepare a cost of goods manufactured statement for last year (year ending December 31) for Helper Corporation. Show actual direct material used, actual direct labor, and applied manufacturing overhead.