An analysis of the accounts of Sheridan Company reveals the following manufacturing cost data for the month ended September 30, 2020. Inventories Beginning Ending Raw materials $13,800 $13,100 Work in process 9,300 6,800 Finished goods 11,800 13,800 Costs incurred: raw materials purchases $64,300, direct labor $52,800, manufacturing overhead $36,450. The specific overhead costs were: indirect labor $8,300, factory insurance $6,800, machinery depreciation $7,800, machinery repairs $4,600, factory utilities $5,400, miscellaneous factory costs $3,550. Assume that all raw materials used were direct materials. Prepare the cost of goods manufactured schedule for the month ended September 30, 2020. Sheridan Co. Cost of Goods Manufacturing Schedule