An analysis of the accounts of Williams Company reveals the following manufacturing cost data for the month ended September 30, 2020.

Inventories		Beginning		Ending
Raw materials		$11,500		$11,100
Work in process		7,800		4,800
Finished goods		9,100		11,000

Costs incurred: raw materials purchases $65,300, direct labor $55,100, manufacturing overhead $27,800. The specific overhead costs were: indirect labor $7,000, factory insurance $5,500, machinery depreciation $5,600, machinery repairs $2,500, factory utilities $3,400, miscellaneous factory costs $1,860. Assume that all raw materials used were direct materials.

Analyze the new purchase by preparing a cost of goods manufactured schedule for September 30, 2020 using the new data. Williams Co. Cost of Goods Manufacturing Schedule $ $ $