1. Logan Products, a small manufacturer, has submitted the items below concerning last year's operations. The president's secretary, trying to be helpful, has alphabetized the list.

Administrative salaries	$2,400
Advertising expense	$1,200
Depreciation - factory building	$800
Depreciation - factory equipment	$1,600
Depreciation - office equipment	$180
Direct labour cost	$21,900
Raw materials inventory, beginning	$2,100
Raw materials inventory, ending	$3,200
Finished goods inventory, beginning	$46,980
Finished goods inventory, ending	$44,410
General liability insurance expense	$240
Indirect labour cost	$11,800
Insurance on factory	$1,400
Purchases on raw materials	$14,600
Repairs and maintenance of factory	$900
Sales salaries	$2,000
Taxes on factory	$450
Travel and entertainment expense	$1,410
Work-in-process inventory, beginning	$1,670
Work-in-process inventory, ending	$1,110

Required: a.) Prepare a schedule of cost of goods manufactured in good form for the year. b.) Determine the cost of goods sold for the year.