Calculate Cost of Goods Manufactured and prepare a schedule to support your calculations based upon the following information for Example Manufacturing, Inc. for January 2014.

Depreciation on delivery (to customers) truck	$ 2,500
Depreciation on factory equipment	9,600
Direct labor used	58,000
Direct materials used	46,000
Factory maintenance	5,800
Finished goods balance, January 1	1,600
Finished goods balance, January 31	1,500
Wages for factory night security	4,300
President