Horizons Oceans Ltd$.$ manufacturers fishing rods. For the month of April $2020,$ Horizons reported the following information:

Direct Labour $$50,000$

Beginning Raw Materials $$150,000$

Administrative Expense $$37,000$

Ending Finished Goods $$90,000$

Sales Revenue $$450,000$

Ending Work$-$in$-$Process $$45,000$

Beginning Finished Goods $$120,000$

Raw Material Purchases $$230,000$

Manufacturing Overhead $$42,000$

Selling Expense $$48,000$

Beginning Work$-$in$-$Process $$60,000$

Ending Raw Materials $$130,000$

Question: Build a cost of goods manufactured schedule for April $2020$