Continuing with Rodriguez Company manufactured 100,000 units last year and reported the following costs: Direct materials-beginning 384,000

Leasing costs-plant $ 384,000 Direct materials-ending 275,200

Depreciation-equipment 224,000 Finished goods-beginning 672,000

Property taxes-plant 32,000 Finished goods-ending 1,280,000

Utilities-plant 800,000 Work-in-process-beginning 96,000

Utilities-administration 64,000 Work-in-process-ending 64,000

Direct material purchases 3,136,000 Indirect manufacturing labor 225,000 Direct manufacturing labor 2,176,000 Sales salaries 576,000 Advertising costs 480,000 Administration costs 800,000 b. Continuing from the previous problem and using the data above, prepare Rodriguezs schedule of Cost of Goods Sold.