Depreciation of manufacturing equipment	500
Direct manufacturing labour	1,600
Salespersons' company vehicle costs	3,500
Marketing distribution costs	5,500
Property taxes on manufacturing plant building	500
Indirect materials used	500
Work-in-process inventory (ending)	15,000
General office expenses	6500
Direct materials used	11,400
Finished goods inventory (beginning)	15,400
Miscellaneous plant overhead	500
Plant utilities	500
Work-in-process inventory (beginning)	15,600
Indirect manufacturing labour	500
Depreciation of office equipment	1,500
Finished goods inventory (ending)	6,000
Required:
Prepare a Cost of Goods Manufactured and Sold Statement for the period. (10 marks)