The accounting department at Mansbridge Inc. prepared the following income statement for the quarter ending December 31, 2019. 26 Sales ols 01:52:57 Purchases of materials (1) Payroll (2) Advertising Administrative travel Manufacturing utilities Facility rental (3) Depreciation (4) Sales commissions Annual Manufacturing insurance (5) Office utilities Management salaries (6) Net income Notes: (1) 90% of the materials were direct (2) 80% direct labour; 20% indirect labour (3) 80% related to manufacturing (4) 80% related to manufacturing $1,384,100 247,290 267,100 37,300 27,900 50,000 93,000 64,100 44,000 43.000 22,700 391,000 $ 96,710 (5) This is a statement for the quarter. (6) 30% related to manufacturing The department also compiled the following information with respect to inventories for the quarter (note that the company does no maintain inventories of indirect materials). Direct materials Work in process Beginning $ 7,020 Ending $8,100 8,220 9,360 Finished goods 11,430 7,510 26 01:52:39 ols Required: 1. Prepare a cost of goods manufactured statement for the quarter. Direct materials: MANSBRIDGE Inc Cost of Goods Manufactured Statement For the Quarter Ending December 31, 2019 Direct materials available for use Direct materials used Overhead 26 Direct materials: 01:52:16 Cost of Goods Manufactured Statement For the Quarter Ending December 31, 2019 Direct materials available for use Direct materials used Overhead Total manufacturing costs Total work-in-process Cost of goods manufactured