Boardman Company reported the following data for the month of May: Inventories: Raw materials Work in process Finished goods May 1 $21,000 May 31 $22,000 $2,000 $8,000 $35,000 $30,000 Additional information: Sales revenue $210,000 Direct labour costs 15,000 Manufacturing overhead, actual costs 40,000 Manufacturing overhead, applied 42,000 Selling expenses 18,000 Administrative expenses 42,000 Raw materials purchased 25,000 Required: Prepare a schedule of cost of goods manufactured, in good form, for the month ended May 31, 2020.