Product costs flows and related information:

* Raw material beginning Jan 1. $5,000

*Raw material neding $25,000

* Work in process beginning Jan 1 $17,000

* work in process ending $ 4,000

* Finished goods beginning, $ 3,000

* Finished goods ending, $ 1,000

* Purchases of raw material $120,000

* Actual direct labor costs $35,000, actual direct labor hours $ 15,500

* Manufacturing overhead applied @ 0.8 times of direct labor cost

* Manufacturing overhead rate based on an estimate of $ 46,000 in manufacturing overhead

* Actual manufacturing overhead cost incurred in the period:

o Depreciation $ 6,000

o Indirect material used $ 20,000

o Rent $ 15,000

o Management labor production floor $ 5,000

o Security $ 5,500

* office overhead actual

o Security $1,000

o Administration $2,000

Required:

Prepare the schedule of cost of goods manufactured, assuming Sam uses a normal costing measurement system.