The following cost information is presented for Yogurt Beer Ltd. for the most recent period. Cost of direct material used in manufacturing Direct labour costs Manufacturing overhead Sales commissions at 8% of sales Opening finished goods inventory Opening work-in-process inventory Ending finished goods inventory Ending work-in-process inventory $84,300 22,400 3,500 27,600 8,900 7,200 13,500 12,300 Prepare a cost of goods manufactured schedule (no heading required)