109. Arthur Manufacturing Company produces a single product. The controller has asked for your help in preparing a schedule of cost of goods manufactured for the month just ended. The following information is available: 1.) Eleven thousand units were sold at $22 per unit. 2.) Thirteen thousand units requiring one unit each of raw materials were produced. 3.) Raw materials inventory at the beginning of the month was 1,100 units at $4 each. 4.) During the month, two purchases of raw materials were made: Purchase #1: 7,000 units at $5.00 each Purchase #2: 6,000 units at $5.50 each 5.) The company uses the first-in, first-out method of determining raw materials inventories. 6.) The work-in-process inventories were: Beginning of the month: 1,500 units valued at $17,000 End of the month: 1,500 units valued at $19,000 7.) Direct labour cost was $110,000. 8.) Overhead is applied to production on the basis of 65% of direct labour cost. Required: Prepare a schedule of cost of goods manufactured for the month.