Green Products, a small manufacturer, has submitted a list of items below to you concerning last year's operations that ended December 31, 2019. The president's secretary, trying to be helpful, has alphabetized the list. Green Products has asked you as a consultant to perform the requirements that follow the list of items.

Administrative salaries $2,400

Advertising expense $1,200

Depreciation - factory building $1,000

Depreciation - factory equipment $1,600

Depreciation - office equipment $180

Cost of packaging product $200

Direct labour cost $20,900

Raw materials inventory, beginning $2,100

Raw materials inventory, ending $3,200

Finished goods inventory, beginning $46,980

Finished goods inventory, ending $44,410

General liability insurance expense $240

Indirect labour cost $11,800

Insurance on factory $1,400

Purchases on raw materials $14,600

Purchase of office furniture $600

Repairs and maintenance of factory $900

Sales salaries $2,000

Taxes on factory $450

Travel and entertainment expense $1,410

Work-in-process inventory, beginning $1,670

Work-in-process inventory, ending $1,110

INSTRUCTIONS: a.) find a schedule of cost of goods manufactured in good form for the year.

b.) Determine the cost of goods sold for the period. Show your work.

c.) The president's assistant mentions that there will be some overtime incurring next week for a rush order. He asks you whether that will be classified as direct labour or manufacturing overhead? Briefly explain your answer.