The following data from the just-completed year are taken from the accounting records of Eccles Company: Sales Direct labour cost 699,000 98,000 140,000 108,000 51,000 218,000 236,000 Raw material purchases Selling expenses Administrative expenses Manufacturing overhead applied to work in process Actual manufacturing overhead costs Beginning End of of Year $ 8,800 $10,800 5,800 20,800 70,800 25,800 Finished goods Required 1. Prepare a schedule of cost of goods manufactured. Assume all raw materials used in production were direct materials. ECCLESc