Dream Makers is a small manufacturer of gold and platinum jewelry. It uses a job costing system that applies overhead on the basis of direct labor hours. Budgeted factory overhead for the year was $$476,100,$ and management budgeted $34,500$ direct labor$-$hours. The company had no Materials, Work$-$in$-$Process, or Finished Goods Inventory at the beginning of April. These transactions were recorded during April:

a$.$ April insurance cost for the manufacturing property and equipment was $$1,900.$ The premium had been paid in January.

b$.$ Recorded $$1,095$ depreciation on an administrative asset.

c$.$ Purchased $21$ pounds of high$-$grade polishing materials at $$16$ per pound $($indirect materials$).$

d$.$ Paid factory utility bill, $$6,590,$ in cash.

e$.$ Incurred $4,000$ hours and paid payroll costs of $$160,000.$ Of this amount, $1,000$ hours and $$20,000$ were indirect labor costs.

f$.$ Incurred and paid other factory overhead costs, $$6,330.$

g$.$ Purchased $$25,500$ of materials. Direct materials included unpolished semiprecious stones and gold. Indirect materials included supplies and polishing materials.

h$.$ Requisitioned $$19,500$ of direct materials and $$1,800$ of indirect materials from Materials Inventory.

i$.$ Incurred miscellaneous selling and administrative expenses, $$5,940.$

j$.$ Incurred $$3,715$ depreciation on manufacturing equipment for April.

k$.$ Paid advertising expenses in cash, $$2,800.$

Applied factory overhead to production on the basis of direct labor hours.

m$.$ Completed goods costing $$65,000$ during the month.

n$.$ Made sales on account in April, $$59,830.$ The Cost of Goods Sold was $$49,540.$

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Prepare a schedule of Cost of Goods Sold.