Blank Ltd. uses a job-costing system that has two direct-cost categories, (direct material and direct labour), and one indirect cost pool, (manufacturing overhead), which is allocated using direct labour costs.

The following information is given for the chair division:

a)Account balances as of August 31, 2019:

i.Direct Materials:$700,000

ii.Work In Process:200,000

iii.Finished Goods:20,000

iv.Wages Payable:21,000

b)Account balances as of September 30, 2019:

i.Direct Materials:$100,000

ii.Work In Process:90,000

iii.Finished Goods:15,000

iv.Wages Payable:21,000

c)Direct Materials purchases in September equaled $50,000.

d)MOH is allocated using a budgeted rate set at the start of the year, based on estimates. For 2019, management estimated direct labour costs of $50,000, and total MOH would be $750,000.

e)The only unfinished job at the end of September is Job 57, on which direct labour costs are $600 which rose due to 25 hours of direct labour. Direct material costs on Job 57 are $15,000.

f)All plant workers earn the same wage rate. Direct Labour hours for September total 750. Other labour and supervision labour total $70,250. Selling and admin labour costs equaled $58,875.

g)Indirect materials equaled $15,750, depreciation on plant and equipment equaled $25,000 and plant utilities equaled $139,000. Selling and admin supplies equaled $37,564, depreciation on office equipment equaled $17,875, and office utilities equaled $1,846.

h)Any over or under applied MOH is closed to the Cost of Goods Sold account.

Required:

schedule of the adjusted cost of goods sold for September in good form.