Accounts Receivable	$ 275,000
Advertising Expenses	54,000
Cash	260,000
DepreciationFactory Equipment	16,800
DepreciationOffice Equipment	2,400
Direct Labor	42,000
Factory Supplies Used	16,800
Factory Utilities	10,200
Finished Goods Inventory, November 30	68,800
Finished Goods Inventory, October 31	72,550
Indirect Labor	48,000
Office Supplies Expense	1,600
Other Administrative Expenses	72,000
Prepaid Expenses	41,250
Raw Materials Inventory, November 30	52,700
Raw Materials Inventory, October 31	38,000
Raw Materials Purchases	184,500
RentFactory Equipment	47,000
RepairsFactory Equipment	4,500
Salaries	325,000
Sales	1,350,000
Sales Commissions	40,500
Work In Process Inventory October 31	52,700
Work In Process Inventory, November 30	42,000

Instructions

(a) A list of accounts and their values are given above. From this information, prepare a cost of goods manufactured schedule for Waterways Corporation for the month of November 2012.