Prepare the 2017 schedule of cost of goods manufactured for Barton Company using the following information.

Direct materials	$	232,500
Direct labor		71,000
Factory overhead costs		25,200
Work in process, Dec. 31, 2016		158,200
Work in process, Dec. 31, 2017		152,500

Barton Company
Schedule of Cost of Goods Manufactured
For Year Ended December 31, 2017
Direct materials	$158,200
	25,000
Direct labor
Factory overhead costs
Total manufacturing costs	183,200
Total cost of work in process	183,200
Less: Work in process, December 31, 2017	(158,500)
Cost of goods manufactured	$24,700