Dreams Manufacturing, Inc. provided the following information for the year:

PurchasesRaw Materials	$270,000
Plant Utilities and Insurance	202,500
Indirect Materials	35,250
Indirect Labor	14,250
Ending BalanceWork-in-Process Inventory	42,000
Ending BalanceRaw Materials Inventory	45,000
Direct Labor	352,500
Depreciation on Factory Plant and Equipment	18,000
Beginning BalanceWork-in-Process Inventory	18,000
Beginning BalanceRaw Materials Inventory	63,000

Required: a statement of the cost of goods manufactured using the following format:

Schedule of Cost of Goods Manufactured

Beginning Work-in-Process Inventory
Direct Materials Used:
Beginning Raw Materials Inventory
Purchases of Raw Materials
Raw Materials Available for Use
Ending Raw Materials Inventory
Direct Materials Used
Direct Labor
Manufacturing Overhead:
Indirect Materials
Indirect Labor
DepreciationPlant and Equip.
Plant Utilities and Insurance
Total Manufacturing Overhead
Total Manufacturing Costs Incurred During the Year
Total Manufacturing Costs to Account For
Ending Work-in-Process Inventory
Cost of Goods Manufactured