Schedule of Cost of Goods Manufactured and Sold At December 31, 2019, the end of its fiscal
year, Lederman Manufacturing Corporation collected the following data for 2019:
Materials inventory, January 1				$ 25,000
Materials inventory, December 31				15,000
Work-in-process inventory, January 1				30,000
Work-in-process inventory, December 31				41,000
Finished goods inventory, January 1				51,000
Finished goods inventory, December 31				36,000
Net delivered cost of materials purchased				150,000
Direct labor				148,000
Indirect materials				12,000
Indirect labor				37,000
Factory supplies used				10,000
Factory depreciation				65,000
Factory repairs and maintenance				21,000
Selling expenses (total)				62,000
Non-factory administrative expenses (total)				58,000
Prepare a schedule of cost of goods manufactured and sold for Lederman Manufacturing Corporation
for the year ended December 31, 2019, assuming that there were no other manufacturing overhead
items than those listed above.