At May 31, 2020, the accounts of Lopez Company show the following. 1. May 1 inventories-finished goods $13,800, work in process $17,800, and raw materials $8,400. 2. May 31 inventories-finished goods $9,900, work in process $16,500, and raw materials $7,200. 3. 4. Debit postings to work in process were direct materials $64,500, direct labor $50,800, and manufacturing overhead applied $42,100. (Assume that overhead applied was equal to overhead incurred.) Sales revenue totaled $216,600. (a) Prepare a condensed cost of goods manufactured schedule. LOPEZ COMPANY Cost of Goods Manufactured Schedule