The following cost information is presented for Pickle Water Ltd. for the most recent period. Cost of direct material used in manufacturing $74,600 Direct labour costs 31,200 Manufacturing overhead 9,500 Sales commissions at 8% of sales Opening finished goods inventory Opening work-in-process inventory 30,600 10,500 9,400 Ending finished goods inventory Ending work-in-process inventory 13,300 10,600 Prepare a cost of goods manufactured schedule (no heading required)