Account balances from Jolly B Manufacturing Companys accounting records for the month ended December 31, 2007, appear below:

Finished Goods Inventory, December 31	$ 15,600
Factory Supervisory Salaries	22,000
Income Tax Expense	12,000
Raw Materials Inventory, December 1	8,800
Work In Process Inventory, December 31	22,400
Sales Salaries Expense	12,300
Factory Depreciation Expense	2,000
Finished Goods Inventory, December 1	12,500
Raw Materials Purchases	234,000
Work In Process Inventory, December 1	16,000
Factory Utilities Expense	3,200
Direct Labor	54,000
Raw Materials Inventory, December 31	10,200
Sales Returns and Allowances	1,200
Indirect Labor	3,600

Instructions: prepare a schedule of cost of goods manufactured for Jolly B Manufacturing Company for the month ended December 31, 2007