The following cost and inventory data for the just completed year are taken from the accounting records of Eccles Company:
Costs incurred:
Advertising expense . . . . . . . . . . . . . . . . . . . . $100,000
Direct labor cost . . . . . . . . . . . . . . . . . . . . . . . $90,000
Purchases of raw materials . . . . . . . . . . . . . . $132,000
Rent, factory building . . . . . . . . . . . . . . . . . . . $80,000
Indirect labor . . . . . . . . . . . . . . . . . . . . . . . . . . $56,300
Sales commissions . . . . . . . . . . . . . . . . . . . . . $35,000
Utilities, factory . . . . . . . . . . . . . . . . . . . . . . . . $9,000
Maintenance, factory equipment . . . . . . . . . . $24,000
Supplies, factory . . . . . . . . . . . . . . . . . . . . . . . $700
Depreciation, office equipment . . . . . . . . . . . . $8,000
Depreciation, factory equipment . . . . . . . . . . . $40,000



Required:
1. Prepare a schedule of cost of goods manufactured.
2. Prepare the cost of goods sold section of Eccles Company