Direct materials used

$103,600

Direct manufacturing labour costs

40,300

Indirect manufacturing costs:

Property tax on plant building

$3,400

Plant utilities

20,500

Depreciation of plant building

10,500

Depreciation of plant equipment

12,950

Plant repairs and maintenance

19,000

Indirect manufacturing labour costs

27,500

Indirect materials used

13,300

Miscellaneous plant overhead

5,500

112,650

Manufacturing costs incurred during 2019

256,550

Add beginning work-in-process inventory, Jan 1, 2019

24,100

Total manufacturing costs to account for

280,650

Deduct ending work-in-process inventory, Dec 31, 2019

31,450

Cost of goods manufactured

$249,200

Next, calculate the cost of goods sold by completing the following schedule.

Schedule of Cost of Goods Sold

For the Year Ended December 31, 2019