Question 1: (12 marks) The following inventory and cost data was taken from the accounting records of Winterfell Corporation for the 2015 year: Inventories: Increase in direct materials $5,000 Increase in work in process $36,000 Decrease in finished goods $108,000 Costs incurred: Advertising $240,000 Supplies, factory $2,000 Direct labour $196,000 Depreciation, office equipment $19,000 Purchases of direct materials $258,000 Depreciation, factory equipment $94,000 Rent, factory building $85,000 Management salaries, factory $125,000 Sales commissions $72,000 Janitor, factory $12,000 Utilities, factory $20,000 Lunchroom, factory $8,000 Maintenance, office equipment $7,000 Security costs, factory $24,000 Required: Prepare a schedule of cost of goods manufactured for Winterfell for the year ended December 31, 2015