At May 31, 2020, the accounts of Sandhill Company show the following.

1.		May 1 inventoriesfinished goods $15,100, work in process $16,400, and raw materials $9,300.
2.		May 31 inventoriesfinished goods $9,700, work in process $17,100, and raw materials $7,400.
3.		Debit postings to work in process were direct materials $64,800, direct labor $52,000, and manufacturing overhead applied $42,800. (Assume that overhead applied was equal to overhead incurred.)
4.		Sales revenue totaled $216,800.

Prepare a condensed cost of goods manufactured schedule. SANDHILL COMPANY Cost of Goods Manufactured Schedule May 31, 2020 X Work in Process, May 1 17400 Direct Materials Used 65000 Direct Labor 50900 Manufacturing Overhead Applied v 41200 Total Manufacturing Costs 157100 Total Cost of Work in Process 174500 x Less V Work in Process, May 31 17200 x Cost of Goods Manufactured 157300