The following data (in thousands of euros) have been taken from the accounting records of Larder Corporation for the just completed year.

Sales ........................................................................... 950

Purchases of direct materials ..................................... 170

Direct labor ................................................................ 210

Manufacturing overhead ............................................ 200

Administrative expenses ............................................ 180

Selling expenses......................................................... 140

Direct materials inventory, beginning ....................... 70

Direct materials inventory, ending............................. 80

Work in process inventory, beginning....................... 30

Work in process inventory, ending ............................ 20

Finished goods inventory, beginning......................... 100

Finished goods inventory, ending.............................. 70 b.

Prepare the Cost of Goods Sold Section in good form.