Schedule of Cost of Goods Manufactured and Sold The following amounts are available for 2016 for Bourne Manufacturing Company:

Administrative salaries (non-factory)	$105,000
Administrative rent (non-factory)	52,500
Advertising and promotion expense	61,500
Depreciation-administrative	33,000
Depreciation-factory	45,000
Depreciation-selling	25,500
Direct labor	262,500
Factory rent	27,000
Factory supplies used	18,000
Finished goods inventory (January 1)	85,500
Finished goods inventory (December 31)	78,000
Indirect material used	21,000
Indirect labor	28,500
Materials inventory (January 1)	19,500
Materials inventory (December 31)	30,000
Net delivered cost of materials purchased	207,000
Other factory overhead	39,000
Sales	1,267,500
Sales salaries expense	108,000
Work in process inventory (January 1)	27,000
Work in process inventory ( December 31)	46,500

Using the above data, prepare a schedule of cost of goods manufactured and sold. Do not use negative signs with any of your answers.

Bourne Manufacturing Company Schedule of Cost of Goods Manufactured and Sold For the Year Ended December 31,2016
Direct material:
Beginning materials inventory		Answer
Answer		Answer
Cost of material available		Answer
Less:	Answer	Answer
Total materials used		Answer
Less:	Answer	Answer
Direct material used			Answer
Direct labor			Answer
Manufacturing overhead
Indirect material		Answer
Indirect labor		Answer
Factory supplies used		Answer
Factory depreciation		Answer
Factory rent		Answer
Answer		Answer
Total manufacturing overhead			Answer
Total manufacturing costs for the year			Answer
Add:	Answer		Answer
Total cost of work in process during the year			Answer
Less:	Answer		Answer
Cost of goods manufactured			Answer
Add:	Answer		Answer
Cost of goods available for sale			Answer
Less:	Answer		Answer
Cost of goods sold			Answer