Daniels Consulting is going to manufacture billing software. During its first month of manufacturing, Daniels incurred the following manufacturing costs: Inventories: Beginning Ending Raw Materials $ 10,800 $ 9,600 Work-in-Process 23,000 Finished Goods 29,000 Other information: Raw materials purchases $ 18,000 Plant janitorial services 200 Sales salaries expense 7,000 Delivery expense 1,100 Sales revenue 1,075,000 Utilities for plant 11,000 Rent on plant 12,000 Customer service hotline costs 12,000 Direct labor 200,000 Prepare a schedule of cost of goods manufactured for Daniels for the month ended January 31, 2018.