P18-42 Daniels Consulting is going to manufacture billing software. During its first month manufacturing, Daniels incurred the following manufacturing costs: Beginning Inventories: Ending $ 10,800 $ Raw Materials 9,600 Work-in-Process 23,000 O Finished Goods 29,000 Other information: Raw materials purchases $ 18,000 Plant janitorial services 200 Sales salaries expense 7,000 Delivery expense 1, 100 Sales revenue 1,075,000 Utilities for plant 1 1,000 Rent on plant 12,000 Customer service hotline costs 12,000 Direct labor 200,000 Prepare a schedule of cost of goods manufactured for Daniels for the month ended January 31, 2018