The following data are taken from the accounting records of a manufacturing company: Cost incurred: Purchases of raw materials $102,510 Factory rental 78,600 Wages of production workers Factory supplies Depreciation, office equipment Indirect labour Depreciation, machinery Advertising expense Selling and distribution 64,300 11,000 10,750 9,200 14,400 37,800 21,070 Beginning of End of the year the year Inventories: Raw materials $7,400 $15,300 Work in process $13,200 $8,900 Finished goods $26,700 $33,400 Required: A Statement of cost of goods manufactured for the year, showing clearly the details of the costs