Manufacturing overhead costs incurred:

Indirect materials $ $16,600$

Indirect labor $146,000$

Property taxes, factory $9,600$

Utilities, factory $86,000$

Depreciation, factory $252,700$

Insurance, factory $11,600$

Total actual manufacturing overhead costs incurred $\backslash$ $ $522,500$

Other costs incurred:

Purchases of raw materials $($both direct and indirect$)$ $ $416,000$

Direct labor cost $ $76,000$

Inventories:

Raw materials, beginning

Raw materials, ending

Work in process, beginning

Work in process, ending

$ $21,600$

$ $31,600$

$ $41,600$

$ $71,600$

The company uses a predetermined overhead rate of $$25$ per machine$-$hour to apply

overhead cost to jobs. A total of $21,300$ machine$-$hours were used during the year.

Required:

Prepare a schedule of cost of goods manufactured.

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Required $2$

Prepare a schedule of cost of goods manufactured.