Exercise D4-6 Swifty Company produces small gasoline-powered engines for model airplanes. Mr. Clemens, Swifty's CFO, has presented you with the following cost information: Direct Materials Inventory, beginning 81,000 Direct Materials Inventory, ending $120,000 Work in Process Inventory, beginning $150,000 Work in Process Inventory, ending 97,500 Direct labor Direct materials purchases Insurance, factory Depreciation, factory Depreciation, executive offices Indirect labor Utilities, factory Utilities, executive offices Property taxes, factory Property taxes, executive offices $772,000 $985,000 $57,700 s 27,600 $ 14,300 $233,000 $ 16,300 $ 8,200 $ 18,400 $13,400 Using this cost information, prepare a cost of goods manufactured schedule for Mr. Clemens