The following costs relate to one month's activity in Martin Company

Indirect materials

$300

Rent on factory building

$500

Maintenance of equipment

$50

Direct material used

$1,200

Utilities on factory

$250

Direct labour

$1,500

Selling expense

$500

Administrative expense

$300

Work in process inventory, beginning

$600

Work in process inventory, ending

$800

Finished goods inventory, beginning

$500

Finished goods inventory, ending

$250

Required:

(a.) workout a schedule of cost of goods manufactured in good form