Rocket Company produces small gasoline-powered engines for model airplanes. Mr. Clemens, Rocket's CFO, has presented you with the following cost information: Direct Materials Inventory, beginning $ 64,000 Direct Materials Inventory, ending $ 47,000 Work in Process Inventory, beginning $ 28,000 Work in Process Inventory, ending $ 23,000 Direct labor $ 156,000 Direct materials purchases $ 220,000 Insurance, factory Depreciation, factory Depreciation, executive offices $ 43,000 $ 19,000 $ 12,000 Indirect labor $ 15,000 Utilities, factory $ 16,000 Utilities, executive offices $ 7,000 Property taxes, factory $ 13,000 Property taxes, executive offices $ 8,000 Using this cost information, prepare a cost of goods manufactured schedule for Mr. Clemens.