Prepare cost of goods manufactured Statement

Manufacturing overhead costs incurred:
Indirect materials	$	16,200
Indirect labor		142,000
Property taxes, factory		9,200
Utilities, factory		82,000
Depreciation, factory		169,900
Insurance, factory		11,200
			Total actual manufacturing overhead costs incurred	$	430,500
			Other costs incurred:
			Purchases of raw materials (both direct and indirect)	$	412,000
			Direct labor cost	$	72,000
Inventories:
Raw materials, beginning	$	21,200
Raw materials, ending	$	31,200
Work in process, beginning	$	41,200
Work in process, ending	$	71,200