Sunland Company produces small gasoline-powered engines for model airplanes. Mr. Walker, Sunland's CFO, has presented you with the following cost information: Direct Materials Inventory, beginning Direct Materials Inventory, ending Work in Process Inventory, beginning Work in Process Inventory, ending Direct labor $ 66,000 $ 48,000 $ 29,000 $ 22,000 $ 158,000 Direct materials purchases $ 221,000 Insurance, factory $ 45,000 Depreciation, factory $ 19,000 Depreciation, executive offices $ 12,000 Indirect labor $ 17,000 Utilities, factory $ 15,000 Utilities, executive offices $ 7,000 Property taxes, factory $ 13,000 Property taxes, executive offices 9,000 Using this cost information, prepare a cost of goods manufactured schedule for Mr. Walker.