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.