The following data from the just completed year are taken tom the accounting records of Mason Company , Sales $ 658,000 Direct labor cost $ 82,000 Raw material purchases $ 139,000 Selling expenses $ 108,000 Administrative expenses T $43,000 Manufacturing overhead applied to work in process $ 203 000 Actual manufacturing overhead costs $ 223,000 E Raw materials work in process Finished goods of Year IYear I $ 8, 800 $ 10 100 $15 400 $ 20,600 S73 000 $ 25 400 Required an Prepare schede of cost of goods manufactured. Assume remited production were direct materials