prepare the schedule of cost of goods manufactured and cost of goods sold.

Raw Materials Inventory Jan 1 $10

Raw Materials Inventory Inventory Dec 31 4

Work In Process Inventory Jan 1 15

Work In Process Inventory Dec 31 22

Finished Goods Inventory Jan 1 11

Finished Goods Inventory Dec 31 14

Raw Materials Purchased incl freight 30

Direct Labor 40

Manufacturing Overhead 30