The following balances are from the accounts of Crabtree Machining Company:

	January 1 (Beginning)			December 31 (Ending)
Direct materials inventory	$	98,500		$	110,700
Work-in-process inventory		107,200			105,100
Finished goods inventory		43,100			46,400

Direct materials purchased during the year amount to $513,400, and the cost of goods sold for the year was $1,870,000.

Required:

Prepare a cost of goods sold statement.

CRABTREE MACHINING COMPANY
Cost of Goods Sold Statement
For the Year Ended December 31
Beginning work-in-process inventory			$107,200
Manufacturing costs:
Direct materials:
Beginning inventory	$98,500
Purchases	513,400
Materials available	$611,900
Less: Ending inventory	110,700
Direct materials used		$501,200
Other manufacturing costs
Total manufacturing costs			501,200
Total costs of work-in-process			$608,400
Less: Ending work-in-process			105,100
Cost of goods manufactured			$503,300
Beginning finished goods inventory			43,100
Finished goods available for sale			$546,400
Less: Ending finished goods inventory			46,400
Cost of goods sold			$500,000

************I HAVE FIGURED OUT EVERY NUMBER BESIDES THE OTHER MANUFACTURING COST!!!! HOW DO I FIGURE OUT THAT NUMBER???????????????????? ONCE I FIGURE OUT THAT NUMBER IT WILL CHANGE THE OTHER NUMBERS, SO THE PROBLEM WILL BE CORRECT.