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 comissions Annual Manufacturing insurance (5) Office utilities Management salaries (6) Net income $1,378,600 246,740 266,900 37,280 27, see 49,800 92,000 63,9ee 43,000 42, eee 22,600 390.ee $ 96,660 Notes: (1) 80% of the materials were direct (2) 70% direct labour, 30% indirect labour (3) 90% related to manufacturing (4) 75% related to manufacturing (5) This is a statement for the quarter (6) 40% 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 $ 6,970 8,170 11,388 Ending $8,020 9,280 7,480 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 manufacturing costs Total work-in-process Cost of goods manufactured