A partial list of Waterways accounts and their balances for the month of November follows.

Accounts Receivable $274,500 Advertising Expenses 54,200 Cash 261,000 DepreciationFactory Equipment 16,800 DepreciationOffice Equipment 2,500 Direct Labor 41,900 Factory Supplies Used 16,700 Factory Utilities 10,300 Finished Goods Inventory, November 30 68,800 Finished Goods Inventory, October 31 73,100 Indirect Labor 48,100 Office Supplies Expense 1,600 Other Administrative Expenses 71,500 Prepaid Expenses 41,400 Raw Materials Inventory, November 30 52,300 Raw Materials Inventory, October 31 37,600 Raw Materials Purchases 184,100 RentFactory Equipment 46,800 RepairsFactory Equipment 4,600 Salaries 323,000 Sales Revenue 1,354,600 Sales Commissions 40,500 Work In Process Inventory October 31 52,600 Work In Process Inventory, November 30 42,200

Collapse question part (b1) A list of accounts and their values are given above. From this information, prepare a cost of goods manufactured schedule.

WATERWAYS CORPORATION Cost of Goods Manufactured Schedule