Problem P18-42 is the first problem in a sequence of problems for Daniels Consulting. This company was also used for the Continuing Problems in the financial accounting chapters as the business evolved from a service company to a merchandising company. However, it is not necessary to complete those problems prior to completing P18-42. P18-42 Daniels Consulting is going to manufacture billing software. During its first month manufacturing, Daniels incurred the following manufacturing costs: Inventories: Raw Materials Work-in-Process Finished Goods Other information: Raw materials purchases Plant janitorial services Sales salaries expense Delivery expense Sales revenue Utilities for plant Rent on plant Customer service hotline costs Direct labor Ending Beginning $ 10,800 $ 9,600 0 23,000 0 29,000 $ 18,000 200 7,000 1,100 1,075,000 11,000 12,000 12,000 200,000 Prepare a schedule of cost of goods manufactured for Daniels for the month ended January 31, 2018.