Marigold Company produces small gasoline-powered engines for model airplanes. Mr. Clemens, Marigold's CFO, has presented you with the following cost information:

Direct Materials Inventory, beginning $83,000

Direct Materials Inventory, ending $127,000

Work in Process Inventory, beginning $178,000

Work in Process Inventory, ending $96,600

Direct labor $761,000

Direct materials purchases $985,000

Insurance, factory $58,700

Depreciation, factory $29,200

Depreciation, executive offices $15,400

Indirect labor $217,000

Utilities, factory $16,700

Utilities, executive offices $8,900

Property taxes, factory $17,500

Property taxes, executive offices $17,400

Using this cost information, need help with a cost of goods manufactured schedule for Mr. Clemens.