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Statement of Cost of Goods Manufactured from Percent Relationships Information about Blue Line Product Company for the year ending December 31, 2017, follows Sales equal $475,000 .Direct materials used total 68,000. Manufacturing overhead is 150 percent of direct labor dollars The beginning inventory of finished goods is 20 percent of the cost of goods sold The ending inventory of finished goods is twice the beginning inventory The gross profit is 20 percent of sales. There is no beginning or ending work-in-process. Prepare a statement of cost of goods manufactured for 2017. (Hint: Prepare an analysis of changes in Finished Goods Inventory.) Do not use negative signs with any of your answers. BLUE LINE PRODUCTS COMPANY Statement of Cost of Goods Manufactured For the Year Ending December 31, 2017 Current manufacturing costs: Direct materials 68,000 Direct labor Manufacturing overhead 0 x Beginning work-in-process Total costs in process Total costs in process N19: counting Ending work- in-process Cost of goods manufactured Analysis of Finished Goods Inventory Finished goods, 1/117 s76,000 Cost of goods manufactured 56,000 Total goods available for sale Finished goods, 12/31/17 Cost of goods sold 32,000 152,000 s 380,000 Check