Opal Inc. used $213,000 of direct materials and incurred $111,000 of direct labor costs during 2015. Indirect labor amounted to $8,100 while indirect materials used totaled $4,800. Other operating costs pertaining to the factory which are all considered manufacturing overhead included factory utilities of $9,300; factory maintenance of $13,500; factory repairs of $5,400; depreciation on factory equipment of $23,700; and, property taxes on the factory of $7,800. There was no beginning or ending finished goods inventory. The Work-in-Process Inventory account reflected a balance of $16,500 at the beginning of the period and $22,500 at the end of the period.

Required: Prepare a schedule of cost of goods manufactured for Opal Inc.