Solve the given problem based on the following information:

Jordan Revenues and Expenses (as of December 31, 2016) Advertising expenses Depreciation Office equipment Depreciation Sales equipment Depreciation Facility equipment Facility supervision Facility supplies Facility utilities Raw material as of December 31, 2017 Raw material as of December 31, 2016 Work in progress (WIP) as of December 31, 2017 Inventories Work in progress (WIP) as of December 31, 2016 Finished goods as of December 31, 2017 Finished goods as of December 31, 2016 Direct labor Income tax Indirect labor Miscellaneous production costs Office salaries expense Raw material purchases Rent Off space Rent-Selling space Rent-Factory building Maintenance Facility equipment Sales Sales discounts Sales salaries expense $25,875 $6,525 $7,740 $30,195 $92,340 $6,615 $29,700 $150,165 $ 163,800 $14,130 $17,442 $150,615 $122,841 $607,932 $210,353 $51,188 $7,583 $56,700 $832,500 $19.800 $23,490 $69,120 $31,860 $4,072,500 $56,250 $353,304 Input values Company name Ending of financial year Beginning of financial year Jordan 12/31/2016 12/31/2017 Jordan Revenues and Expenses (as of December 31, 2016) Advertising expenses $25,875 Depreciation - Office equipment $6,525 Depreciation Sales equipment $7,740 Depreciation Facility equipment $30,195 Facility supervision $92,340 Facility supplies $6,615 Facility utilities $29,700 Raw material as of December 31, 2017 $150,165 Raw material as of December 31, 2016 $163,800 Work in progress (WIP) as of December 31, 2017 $14,130 Inventories Work in progress (WIP) as of December 31, 2016 $17,442 Finished goods as of December 31, 2017 $150,615 Finished goods as of December 31, 2016 $122,841 Direct labor $607,932 Income tax $210,353 Indirect labor $51,188 Miscellaneous production costs $7,583 Office salaries expense $56,700 Raw material purchases $832,500 Rent Office space $19,800 $23,490 Rent Selling space Rent Factory building $69,120 $31,860 Maintenance Facility equipment $4,072,500 Sales Sales discounts $56,250 Sales salaries expense $353,304 Complete the table below to prepare the company's 2016 manufacturing statement. Jordan Manufacturing Statement (for the year ended December 31, 2016) Direct materials Raw materials inventory, December 31, 2017 Raw materials purchases Raw materials available for use Less raw materials inventory, December 31, 2016 Direct materials used Direct labor Factory overhead Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Indirect labor Miscellaneous production costs Rent expense-Factory building Maintenance expense-Factory equipment Total factory overhead costs Total manufacturing costs Work in progress inventory, December 31, 2017 Total cost of goods in process Less work in progress inventory, December 31, 2016 Cost of goods manufactured