ABC Ltd. provided the following information for the month of May 2024. Using the data provided, prepare a cost of goods manufactured statement:

Particulars	Amount ($)
Beginning Raw Materials	$15,000
Purchases of Raw Materials	$30,000
Ending Raw Materials Inventory	$20,000
Direct Labor	$25,000
Manufacturing Overheads	$18,000
Beginning WIP Inventory	$10,000
Ending WIP Inventory	$12,000
Beginning Finished Goods	$5,000
Ending Finished Goods	$8,000