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

Sales	$	643,000
Direct labor cost	$	90,000
Raw material purchases	$	132,000
Selling expenses	$	100,000
Administrative expenses	$	43,000
Manufacturing overhead applied to work in process	$	210,000
Actual manufacturing overhead costs	$	220,000

Inventories:	Beginning of Year		End of Year
Raw materials	$	8,000	$	10,000
Work in process	$	5,000	$	20,000
Finished goods	$	70,000	$	25,000

Required:

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