At May 31, 2017, the accounts of Lopez Company show the following.

1.May 1 inventoriesfinished goods $ 15,000 , work in process $ 15,400 , and raw materials $ 8,500 .

2.May 31 inventoriesfinished goods $ 9,900 , work in process $ 16,900 , and raw materials $ 7,800 .

3.Debit postings to work in process were direct materials $ 65,000 , direct labor $ 52,500 , and manufacturing overhead applied $ 40,100 .

4.Sales revenue totaled $ 216,400 .

organize a condensed cost of goods manufactured schedule.