Schedule of Cost of Goods Manufactured and Sold At December 31,2016, the end of its fiscal year, Lederman Manufacturing Corporation collected the following data for 2016

Materials inventory, January 1	$75,000
Materials inventory, December 31	45,000
Work in process inventory, January 1	90,000
Work in process inventory, December 31	123,000
Finished goods inventory, January 1	153,000
Finished goods inventory, December 31	108,000
Net delivered cost of materials purchased	375,000
Direct labor	444,000
Indirect material	36,000
Indirect labor	111,000
Factory supplies used	30,000
Factory depreciation	195,000
Factory repairs and maintenance	63,000
Selling expenses (total)	186,000
Non-factory administrative expenses (total)	174,000

Prepare a schedule of cost of goods manufactured and sold for Lederman Manufacturing 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.