Parks Company reported the following data for the month of August: Inventories: Raw materials Work in process Finished goods Additional information: Sales revenue Direct labour costs August 1 $22,000 $8,000 $30,000 August 31 $21,000 $2,000 $35,000 Manufacturing overhead applied Underapplied overhead Selling expenses Administrative expenses Raw materials purchased $210,000 5,000 40,000 2,000 18,000 42,000 25,000 Required: Prepare a schedule of cost of goods manufactured, in good form, for the month ended August 31, 2021.