Yum Yum Treats manufactures its own brand of pet chew bones. At the end of December 2016, the accounting records showed the following:

Inventories:	Beginning:	Ending
Raw Materials	$13, 100	$8, 500
Work-In-Process	$0	$2, 500
Finished Goods	$0	$5, 700
Other Information:
Raw Materials purchases	$30, 000
Plant Janitorial Services	$800
Sales salaries		$5, 000
Delivery costs		$1, 800
Sales revenue		$105, 000
Utilities for plant	$1, 100
Rent on plant		$16, 000
Customer service hotline costs	$1, 000
Direct labor		$18, 000

Prepare a schedule of cost of goods manufactured for Yum Yum Treats for the year ended December 31, 2016.