Schedule of Cost of Goods Manufactured

Kelowna Plumbing Supplies shows the following data related to its December 31, 2017 fiscal year:

Raw materials inventory, January 1, 2017	$5,000
Raw materials inventory, December 31, 2017	8,000
Work in process inventory, January 1, 2017	23,000
Work in process inventory, December 31, 2017	21,000
Finished goods inventory, January 1, 2017	16,000
Finished goods inventory, December 31, 2017	10,000
Advertising	56,000
Factory supervisor's salary	42,000
Company president's salary	85,000
Property taxes - factory	25,000
Depreciation - factory	35,000
Factory maintenance	7,000
Sales commissions	32,000
Depreciation - office	2,000
Utilities expense - factory	23,000
Utilities expense - office	11000
Purchases of raw materials	148,000
Direct labour	160,000

Required:

Based on the information above, prepare a schedule of cost of goods manufactured.