See Exercise 2-45 on page 67 of your textbook. I need to change three numbers. Assume the September 30 Materials Inventory was $132,500 and the September 1 Work-in-Process Inventory was $77,000 and the September 30 Finished Goods Inventory was $74,800 instead of the dollar amounts given for those in the exercise.

In September, Lauren Ashley Company purchased materials costing $200,000 and incurred direct labor cost of $120,000. Overhead totaled $325,000 for the month. Information on inventories was as follows:

September 1 September30

Materials $120,000 $132,500

Work in process 77,000 90,000

Finished goods 70,000 74,800"

Using this information and the example format from the Module 3 Lecture, prepare a Cost of Goods Manufactured Statement.