A manufacturing company called West Solar Ltd. had the following account balances for the quarter ending March 31 2021, unless otherwise noted:

Direct materials used	$ 378,000
Indirect materials used	84,000
Direct manufacturing labour	480,000
Indirect manufacturing labour	186,000
Property taxes on manufacturing plant building	28,800
Salespersons' company vehicle costs	12,000
Depreciation of manufacturing equipment	265,000
Depreciation of office equipment	123,600
Miscellaneous plant overhead	135,000
Plant utilities	92,400
General office expenses	305,400
Marketing distribution costs	30,000
Work-in-process inventory (January 1)	140,400
Work-in-process inventory (March 31)	171,000
Finished goods inventory (January 1)	540,000
Finished goods inventory (March 31)	510,000

Required:

Prepare a cost of goods manufactured schedule for the quarter ended 31 March 2021. (6 marks) (Note: prepare in schedule format. Do not provide journal entries / T-accounts)