Suraya Collier, the bookkeeper for Danner, Letourneau, and Majewski, a political consulting firm, has recently completed a managerial accounting course at her local community college. One of the topics covered in the course was the cost of goods manufactured schedule. Suraya wondered if such a schedule could be prepared for her firm. She realized that, as a service-oriented company, it would have no work in process inventory to consider. Listed below are the costs her firm incurred for the month ended August 31, 2020:

Supplies used on consulting contracts		$3,050
Supplies used in the administrative offices		2,400
Depreciation on equipment used for contract work		940
Depreciation used on administrative office equipment		1,250
Salaries of professionals working on contracts		15,700
Salaries of administrative office personnel		7,800
Janitorial services for professional offices		300
Janitorial services for administrative offices		740
Insurance on contract operations		860
Insurance on administrative operations		1,200
Utilities for contract operations		1,960
Utilities for administrative offices		1,360