Schedule of Cost of Goods Manufactured and Sold The following amounts are available for 2016 for Bourne Manufacturing Company: Administrative salaries (non-factory) $245,000 Adminitrative rent (non-factory) 122,500 Advertising and promotion expense 143,500 Depreciation-administrative 77,000 Depreciation-factory 105,000 Depreciation-selling 59,500 Direct labor 612,500 Factory rent 63,000 Factory supplies used 42,000 Finished goods inventory (January 1) 199,500 Finished goods inventory (December 31) 182,000 Indirect material used 49,000 Indirect labor 66,500 Materials inventory (January 1) 45,500 Materials inventory (December 31) 70,000 Net delivered cost of materials purchased 483,000 Other factory overhead 91,000 Sales 2,957.500 Sales salaries expense 252,000 Work in process inventory (January 1) 63,000 Work in process inventory (December 31) 108,500 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 0 > Do not use Bourne Manufacturing Company Schedule of Cost of Goods Manufactured and Sold For the Year Ended December 31,2016 Direct material: $ 0 Beginning materials inventory 0 Cost of material available 0 Less: 0 Total materials used 0 Less: Direct material used $ Direct labor Manufacturing overhead Indirect material 0 Indirect labor 0 Factory supplies used 0 Factory depreciation Factory rent 0 0 0 0 . 0 0 0 0 0 0 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 0 . 0 0 . 0 $ 0