At May 31, 2017, the accounts of Lopez Company show the following. May 1 inventories-finished goods $ 14, 400, work in process $ 17, 400, and raw materials $ 9,000. May 31 inventories-finished goods $ 9, 600, work in process $ 16, 800, and raw materials $ 8, 200. Debit postings to work in process were direct materials $ 65, 400, direct labor $ 51, 900, and manufacturing overhead applied $ 42, 400. Sales revenue totaled $ 217,000. Prepare a condensed cost of goods manufactured schedule