The following cost information for EDM WIN CUP Inc. as of December $31,2023,$ are as follows:

Cost of direct material used in manufacturing

$$125,000$

Direct labour costs

$17,000$

Manufacturing overhead

$26,500$

Sales commissions at $8\%$ of sales

$30,000$

Opening finished goods inventory

$10,000$

Opening work$-$in$-$process inventory

$17,000$

Ending finished goods inventory

$28,000$

Ending work$-$in$-$process inventory

$28,000$

Required:

Prepare in proper form a schedule of cost of goods manufactured for the company for the month.