The following data from the just completed year are taken from the accounting records of Mason Company: Sales Direct labor cost Raw material purchases Selling expenses Administrative expenses Manufacturing overhead applied to work in process 208,000 Actual manufacturing overhead costs $652,000 $84,000 $135,000 $ 103,000 $ 41,000 $222,000 Beginning End of Year Inventories Raw materials Work in process Finished goods of Year $ 8,700$ 10,600 $ 5,300 20,900 $ 73,000 $ 25,100 Prepare a schedule of cost of goods sold