For last year, Barrel Corp. reported the following: Item Amount Finished goods inventory-beginning $48,000 Finished goods inventory-ending 52,000 Work-in-process inventory-beginning 96,000 Work-in-process inventory-ending 63,000 Lease-plant 184,000 Manufacturing equipment depreciation 83,000 Lease - administrative headquarters 32,000 Plant Utilities 22,000 Sales Staff 50,000 Plant Labor 210,000 Advertising 48,000 Plant supplies 20,000 Purchases - Direct Materials 156,000 Revenue 950,000 Direct materials inventory-beginning 20,000 Direct materials inventory-ending 18,000.  prepare Barrel's Schedule of Cost of Goods Manufactured. Show your work for partial credit