Given the following selected account balances of Shonda Company, prepare its manufacturing statement for the year ended on December 31, 2019. Include a listing of the individual overhead account balances in this statement.

Sales $1,252,000

Raw material inventory, Dec 31,2018 39,000

Goods in process inventory, Dec 31, 2018 55,900

Finished goods inventory, Dec 31, 2018 64,750

Raw materials purchases 177,600

Direct labor 227,000

Factory computer supplies used 19,840

Indirect labor 49,000

Repairs - Factory equipment 7,250

Rent cost of factory building 59,000

Advertising expense 96,000

General and administrative expenses 131,300

Raw materials inventory, Dec 31, 2019 44,700

Goods in process inventory, Dec 31, 2019 43,500

Finished goods inventory, Dec 31, 2019 69,300