The following data from the just completed year are taken from the accounting records of Mason Company:

Sales	$	654,000
Direct labor cost	$	82,000
Raw material purchases	$	133,000
Selling expenses	$	101,000
Administrative expenses	$	47,000
Manufacturing overhead applied to work in process	$	210,000
Actual manufacturing overhead costs	$	225,000

Inventories	Beginning of Year		End of Year
Raw materials	$	8,500	$	10,100
Work in process	$	5,700	$	20,300
Finished goods	$	74,000	$	25,700

Required:

1.	Prepare a schedule of cost of goods manufactured. Assume all raw materials used in production were direct materials.