Calculate Cost of Goods Manufactured and prepare a schedule to support your calculations based upon the following information for Example Manufacturing, Inc. for January 2015. Remember that not all of the below items appear on the Cost of Goods Manufactured schedule.

Depreciation on salespersons' vehicles	$ 3,000
Depreciation on factory equipment	12,000
Direct labor used	70,000
Direct materials used	50,000
Factory maintenance	6,500
Finished goods balance, January 1	30,000
Finished goods balance, January 31	31,000
Wages for factory night security	5,500
Presidents salary	12,000
Rent on the factory building	3,500
Sales commissions	9,000
Utilities for factory activities	3,400
Work in Process balance January 1	64,000
Work in Process balance January 31	66,300
Factory supervisor's salary for January	9,000
Salespersons' salaries for January	16,000
Advertising expense for January	3,000
Insurance expense for factory building for January	1,500

The example that I have has the answer with numbers in three different columns; needless to say, I don't understand.