Custom Hot Rods, Inc. has provided you the January 2021 account balances listed below:

Account Balances

Finished Goods Inventory, January 31

$41,365

Factory Supervisory Salaries

14,855

Income Tax Expense

6,440

Raw Materials Inventory, January 1

11,635

Work In Process Inventory, January 31

21,475

Sales Salaries Expense

11,224

Factory Depreciation Expense

3,600

Finished Goods Inventory, January 1

35,875

Raw Materials Purchases

124,850

Work In Process Inventory, January 1

17,880

Factory Utilities Expense

5,248

Direct Labor

86,335

Raw Materials Inventory, January 31

23,540

Sales Returns and Allowances

5,150

Indirect Labor

29,710

Prepare Schedule of Cost of Goods Manufactured for Custom Hot Rods, Inc.

for the month

ended January 31, 2021.