Skysong Company is a manufacturer of smartphones. Its controller resigned in October 2022. An inexperienced assistant accountant has prepared the following income statement for the month of October 2022.

Skysong Company Income Statement For the Month Ended October 31, 2022
Sales revenue					$889,200
Less:	Operating expenses
	Raw materials purchases		$300,960
	Direct labor cost		216,600
	Advertising expense		102,600
	Selling and administrative salaries		85,500
	Rent on factory facilities		68,400
	Depreciation on sales equipment		51,300
	Depreciation on factory equipment		35,340
	Indirect labor cost		31,920
	Utilities expense		13,680
	Insurance expense		9,120		915,420
Net loss					$(26,220)

Prior to October 2022, the company had been profitable every month. The companys president is concerned about the accuracy of the income statement. As her friend, you have been asked to review the income statement and make necessary corrections. After examining other manufacturing cost data, you have acquired additional information as follows. 1. Inventory balances at the beginning and end of October were:

		October 1		October 31
Raw materials		$20,520		$33,060
Work in process		22,800		15,960
Finished goods		34,200		57,000

2. Only 75% of the utilities expense and 60% of the insurance expense apply to factory operations. The remaining amounts should be charged to selling and administrative activities.

(a)

Prepare a schedule of cost of goods manufactured for October 2022. (Assume that all raw materials used were direct materials.)