Bravo Company manufactures quality gentlemens clothing. The following selected financial information for the fiscal year 2016 is provided:

Sales	$100,000
Cost of Goods Manufactured	85,000
Direct Materials Purchased	35,000
Factory Overhead	10,000
Work in Progress - January 1	30,000
Work in Progress December 31	15,000
Direct Material - December 31	10,000
Finished Goods Inventory - December 31	60,000
Net Income	15,000
Direct Materials Used	30,000
Cost of Goods Sold	55,000

Use this information to prepare a detailed Schedule of Cost of Goods Manufactured for FY 2016