P18-42 Daniels Consulting is going to manufacture billing software. During its first month of manufacturing, Daniels incurred the following manufacturing costs:Inventories:BeginningEndingRaw Materials$ 10,800$ 9,600Work-in-Process023,000Finished Goods029,000Other information:Raw materials purchases$ 18,000Plant janitorial services200Sales salaries expense7,000Delivery expense1,100Sales revenue1,075,000Utilities for plant11,000Rent on plant12,000Customer service hotline costs12,000Direct labor200,000Prepare a schedule of cost of goods manufactured for Daniels for the month ended January 31, 2018.