Avery Ltd. is a local company that is involved in the production of packaging materials for specialty food products. An administrative assistant has provided the following alphabetized listing of account balances with respect to the year that has just ended:

Advertising expense	1,700
Depreciationfactory building	700
Depreciationfactory machinery	1,700
Depreciationoffice equipment	280
Direct labour cost	22,000
Finished goods inventory, beginning	46,860
Finished goods inventory, ending	43,750
General liability insurance expense	220
Indirect labour cost	10,800
Insurance on factory	1,200
Purchases of raw materials	14,550
Raw materials inventory, beginning	1,980
Raw materials inventory, ending	3,050
Rent on administration facilities	2,300
Repairs and maintenance of factory	950
Sales salaries	2,300
Taxes on factory	350
Travel and entertainment expense	1,550
Work in process inventory, beginning	1,580
Work in process inventory, ending	1,070

Required:

a. Prepare a schedule of Cost of Goods Manufactured for the year.

b. Calculate Cost of Goods Sold for the year.