C$.$ COGM Inc experienced a warehouse fire on December ${31}^{st},2008.$ Most of the company's accounting records were destroyed; however the following partial information was salvaged:

Beginning Inventories, January $1^{st}$:$2008$

Direct Materials $$64,000$

Work$-$in$-$Process $$68,000$

Finished Goods $$30,000$

Gross Profit $\%$:$20\%$

Prime Costs: $70\%$ of manufacturing costs

Factory Overhead: $40\%$ of Conversion Costs

Ending Work$-$in$-$Process is $10\%$ of the monthly manufacturing costs.

Actual operations data for the month of December $2008$:

Sales: $$1,800,000$

Direct Material Purchases: $$640,000$

Direct Labour Costs: $$720,000$

Required:

Using the above information, prepare a Statement of Cost of Goods Manufactured in proper form