Millar Company has the following cost records for May 2015

Indirect factory labor $ 10,000

Advertising Expense $ 8,000

Direct materials used 13,000

Depreciation, factory equipment 3,200

Work in process, 5/1/15 4,000

Direct labor 11,000

Work in process, 5/31/15 7,000

Maintenance, office equipment 2,000

Depreciation, office equipment 1,000

Indirect materials 1,200

Sales Commission 10,000

Office Manager Salary 4,000

Prepare a cost of goods manufactured schedule for May 2015