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

30,600

Opening finished goods inventory

10,500

Opening work-in-process inventory

9,400

Ending finished goods inventory

13,300

Ending work-in-process inventory

10,600

Prepare a cost of goods manufactured schedule (no heading required).

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 30,600 Opening finished goods inventory 10,500 Opening work-in-process inventory 9,400 Ending finished goods inventory 13,300 Ending work-in-process inventory 10,600