EX $3-30($Algo$)$ Schedule of Cost of Goods Manufactured $($LO $3-2,3-4,3-6)$

$[$The following information applies to the questions displayed below.$]$

Crunchem Cereal Company incurred the following actual costs during $201.$

Direct material used

Direct labor

$$285,000$

$120,000$

$252,000$

Manufacturing overhead

The firm's predetermined overhead rate is $210$ percent of direct$-$labor cost. The January $1$ inventory balances were as follows:

What is the schedule of cost of goods manufactured, cost of goods sold for the year?