Kelowna Plumbing Supplies shows the following data related to its December 31, 2020 fiscal year: Raw materials inventory, January 1, 2020 $5,000 Raw materials inventory, December 31, 2020 Work in process inventory, January 1, 2020 8,000 23,000 Work in process inventory, December 31, 2020 Finished goods inventory, January 1, 2020 21,000 16,000 Finished goods inventory, December 31, 2020 10,000 Advertising 56,000 Factory supervisor's salary 42,000 Company president's salary 85,000 Property taxes factory Depreciation factory Factory maintenance Sales commissions 25,000 35,000 7,000 32,000 Depreciation office 2,000 Utilities expense-factory 23,000 Utilities expense office 11000 Purchases of raw materials 148,000 Direct labour 160,000 Required: Based on the information above, prepare a Schedule of Cost of Goods Manufactured.