Given: Direct Labour =$42,000 FOH is 40% of conversion cost WIP, beginning =$6,000 WIP, end =$2,000 FG, beginning =$30,000 FG, end =$10,000 Sales $200,000 Gross margin %=40% Direct materials used = ? REQUIRED: Prepare a Schedule of Costs of Goods Manufactured (a.k.a. manufacturing statement)