Sales			550,000
	Lubricants for factory machines			2,790
	Rent, factory building			34,580
	Depreciation of office equipment			3,280
	Direct Labor			75,000
	Indirect materials			1,650
	Sales Commissions			56,740
	Factory utilities			5,400
	Manufacturing overhead applied			67,000
	Insurance, factory			12,000
	Rent, office			18,900
	Purchases of Raw Materials			183,000
	Work in Process, beginning			8,250
	Work in Process, ending			13,900
	Raw materials, beginning			23,000
	Raw materials, ending			17,500

Prepare the Schedule of Cost of Goods Manufactured.