Info about Blue Line Products Company for the year ending Dec 31,2017, follows.

• Sales equal $475,000
• Direct materials used total $68,000
• Manufacturing overhead is 150% of direct labor dollars.
• The beginning inventory of finished goods is 20% of the cost of goods sold
• the ending inventory of finished goods is twice the beginning inventory
• the gross profit is 20% of sales
• There is no beginning or ending work-in-progress

Create a statement of good manufactured for 2017 (hint: analysis of changes in Finished Goods Inventory)