Ferrell, Inc. used $213,000 of direct materials and incurred $111,000 of direct labor costs during the year. labor amounted to $8, 100, while indirect materials used totaled $4, 800. Other operating costs pertaining to the factory included utilities of $9, 300; maintenance of $13, 500; repairs of $5, 400; depreciation of $23, 700; and property taxes of $7, 800. There was no beginning or ending finished goods inventory. The Work-in-Process Inventory account reflected a balance of $16, 500 at the beginning of the period and $22, 500 at the end of the period. Required; Prepare a schedule of cost of goods manufactured for Ferrell, Inc. using the format below. Cost of Goods Manufactured