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3. Allen Company used $71,000 of direct materials and incurred $37,000 of direct labor costs during 2017. Indirect labor amounted to $2,700 while indirect materials used $1,600. Other operating cost pertaining to the factory utilities of $3,100; maintenance of $4,500; supplies of $1,800; depreciation of $7900; and property taxes of $2600. There was no beginning or ending finished goods inventory, but work in process inventory began the year with a $5,500 balance and ended the year with a $7,500 balance. Prepare a statement of cost of goods manufactured ( 8 points) Please Show work