Prepare a Cost of Goods Manufactured from the following data.

Materials inventory, Jan $1.....$$$80,000$

Materials inventory, Dec. $31....\mathrm{.}60,000$

WIP inventory, Jan $1...\mathrm{.}100,000$

WIP inventory, Dec. $31...\mathrm{.}140,000$

Finished Goods inventory, Jan. $1...\mathrm{.}120,000$

Finished Goods inventory, Dec. $31..\mathrm{.}110,000$

Net delivered cost of materials purchased...$\mathrm{.}180,000$

Direct Labor...$\mathrm{.}280,000$

Indirect Material...$\mathrm{.}15,000$

Indirect Labor...$\mathrm{.}75,000$

Factory Supplies used...$\mathrm{.}16,000$

Factory Depreciation..$\mathrm{.}30,000$

Factory Repairs and Maintenance...$\mathrm{.}22,000$

Selling Expenses....$\mathrm{.}64,000$

Non$-$factory Administrative Expenses...$\mathrm{.}58,000$