accounting records of Dunbar Mifflin Company in 2018.

Beginning of 2018Ending of 2018

Direct materials inventory135,00083,000

Work-in-process inventory185,000154,000

Finished-goods inventory255,000216,000

Purchases of direct materials270,000

Direct manufacturing labor225,000

Indirect manufacturing labor103,000

Plant insurance11,000

Depreciation-plant, building, and equipment48,000

Plant utilities29,500

Repairs and maintenance-plant13,500

Equipment leasing costs66,800

Marketing, distribution, and customer-service costs129,500

General and administrative costs72,500

make a schedule of cost of goods manufactured.