The accounting department at Mansbridge Inc. prepared the following income statement for the quarter ending December 31, 2019. Sales Purchases of materials (1) Payroll (2) Advertising Administrative travel Manufacturing utilities Facility rental (3) Depreciation (4) Sales commissions Annual insurance (25% for manufacturing) Office utilities Management salaries (5) Net income $1,417,100 250,590 268,300 37,900 28,500 51,200 99,000 65,300 50,000 49,000 23,300 397,000 $ 97,019 Notes: (1) 80% of the materials were direct (2) 80% direct labour: 20% indirect labour (3) 80% related to manufacturing (4) 80% related to manufacturing (5) 30% related to manufacturing The department also compiled the following information with respect to inventories for the quarter (note that the company does not maintain inventories of indirect materials). Direct materials Work in process Finished goods Beginning $ 7,320 8,520 11,730 Ending $8,580 9,849 7,699 Required: 1. Prepare a cost of goods manufactured statement for the quarter. MANSBRIDGE Inc Cost of Goods Manufactured Statement For the Quarter Ending December 31, 2019 Direct materials Direct materials available for use Direct materials used Overhead Total manufacturina costs