The following costs relate to one month%u2019s activity in Carr Company-

Indirect labor $ 400

Rent on factory building 300

Maintenance of equipment 100

Direct material used 1,200

Utilities on factory 200

Direct labor 1,500

Selling expense 500

Administrative expense 300

Work in process, beginning 800

Work in process, ending 600

Finished goods, beginning 500

Finished goods, ending 250

Required-

a. Prepare a schedule of Cost of Goods Manufactured in good form.

b. Determine the Cost of Goods Sold for the month.