Schedule of cost of finished goods manufactured.

The accounting records of Village Cleaning Co. include the following information about the company's manufacturing cost and inventories in 2011:

Manufacturing costs:

Direct materials used............................................................................274000

Direct labor cost charged to production.............................................112000

Manufacturing overhead applied.........................................................464000

Dec 31,2011 Jan1,2011

Inventories

Materials..................................................................................44,000 31,000

Work in process.....................................................................30,000 21,000

Finished Goods......................................................................4120,000 165,000

Complete the following Schedule of Cost of Finished Goods Manufactured for the year ended December 31, 2009.

Village Cleaning Co

Schedule of Finished Goods Manufactured

For the Year Ended December 31,2011

Debit Credit

Work in Process Inventory, Jan 1, 2011 21,000