The following amounts are available for 2016 for Bourne Manufacturing company

Administrative salarie (non-factory) $70,000 Administrative rent (non-factory) $35,000 Advertising and promotion expense $41,000 Depreciation-administrative $22,000 Depreciation-factory $30,000 Depreciation-selling $17,000 Direct Labord $175,000 Facory rent $18,000 Factory supplies used $12,000 Finished goods inventory (january1) $57,000 Finished goods inventories (december 31) $52,000 Indirect material used $14,000 Indirect labor $19,000 Materials inventory (january1) $13,000 Materials inventory (december 31) $20,000 Net delivered cost of materials purchased $138,000 Other factory overhead $26,000 Sales $845,000 Sales salaries expenses $72,000 Work in progress inventory (january1) $18,000 Work in progress inventory (december 31) $31,000

Using the above data, prepare a schedule of cost of goods manufactured and sold.