Inventories Beginning Ending

Raw materials $ $19,820$ $ $13,800$

Work in process $11,20013,000$

Finished goods $14,26010,430$

Activities for the period

Raw materials purchases $ $9,900$

Direct materials used $15,920$

Direct labor used $11,000$

Overhead applied $12,840$

Sales $47,200$

Prepare a schedule of cost of goods manufactured.

Compute gross profit.