Schedule of Cost of Goods Manufactured and Sold At December 31, 2016, the end of its fiscal year, Kelly Metal Products Corporation collected the following data for 2016:

Materials inventory, January 1	$32,000
Materials inventory, December 31	22,000
Work in process inventory, January 1	34,000
Work in process inventory, December 31	45,000
Finished goods inventory, January 1	21,000
Finished goods inventory, December 31	18,000
Net delivered cost of materials purchased	210,000
Direct labor	135,000
Indirect material	13,000
Indirect labor	25,000
Factory supplies used	12,000
Factory depreciation	78,000
Factory repairs and maintenance	28,000
Selling expenses (total)	63,000
Non-factory administrative expenses (total)	57,000

Prepare a schedule of cost of goods manufactured and sold for Kelly Metal Products Corporation for the year ended December 31, 2016, assuming that there were no other manufacturing overhead items than those listed above.

Do not use negative signs with any of your answers.

Direct material Beginning materials inventory Beginning work in process inventory Cost of material available Less Total materials used Less Direct materials used Direct labor Manufact uring overhead Indirect material Indirect labor Factory depreciation Factory repairs and maintenance Total manufacturing overhead Total manufacturing costs for the year Add: Total cost of work in process during the year Less Cost of goods manufactured Add: Cost of goods available for sale Less Cost of goods sold