Shoba Company, a plasticware manufacturing firm, has supplied the following information from its accounting records for the year $2023.$

Direct labor cost $$389,400$

Purchases of direct materials $$168,130$

Freight$-$in on materials $$1,050$

Factory supplies used $$39,620$

Factory utilities $$48,220$

Commissions paid $$83,860$

Factory supervision and indirect labor $$199,160$

Advertising $$25,050$

Material handling $$28,040$

Work in process inventory, January $1$ $$210,690$

Work in process inventory, December $31$ $$102,720$

Direct materials inventory, January $1$ $$49,270$

Direct materials inventory, December $31$ $$17,820$

Finished goods inventory, January $1$ $$29,350$

Finished goods inventory, December $31$ $$47,380$

Do not enter dollar signs or commas in the input boxes.

Do not use the negative sign.

a$)$ Prepare a cost of goods manufactured statement for December.

Shoba Company

Statement of Cost of Goods Manufactured

For the Month Ending December $31,2023$

Beginning work in process Answer

Direct materials:

Beginning inventory Answer

Purchases Answer

Freight$-$in on materials Answer

Materials available for use Answer

Ending Inventory Answer

Direct materials used in production Answer

Direct labor Answer

Manufacturing overhead:

Material handling Answer

Factory supplies used Answer

Factory utilities Answer

Factory supervision and indirect labor Answer

Total overhead costs Answer

Ending work in process Answer

Cost of goods manufactured Answer

b$)$ Calculate cost of goods sold for December.

Cost of goods manufactured Answer

Beginning finished goods inventory Answer

Ending finished goods inventory Answer

Cost of goods$$sold Answer