Account balances from Facey Manufacturing Companys accounting records for the month ended December 31, 2019 appear below:

Finished Goods Inventory, December 31	$ 75,350
Factory Supervisory Salaries	80,000
Companys Income Tax Expense	40,000
Raw Materials Inventory, December 1	16,500
Work In Process Inventory, December 31	50,000
Sales Salaries Expense	25,000
Office Depreciation Expense	18,000
Factory Depreciation Expense	5,000
Finished Goods Inventory, December 1	32,400
Raw Materials Purchases	470,000
Work In Process Inventory, December 1	72,000
Factory Utilities Expense	5,700
Direct Labour	130,000
Raw Materials Inventory, December 31	23,000
Sales Returns and Allowances	2,700
Sales commissions	25,000
Indirect Labour	15,000
Sales revenue	1,500,000
Delivery expenses	14,000
Selling and Admin expenses	45,000

Instructions

Prepare a schedule of cost of goods manufactured (10 Marks)