The following data refer to Twisto Pretzel Company for the year 20x1.

Work-in-process inventory, 12/31/x0 $ 7,900

Selling and administrative salaries 13,700

Insurance on factory and equipment 3,600

Work-in-process inventory, 12/31/x1 8,300

Finished-goods inventory, 12/31/x0 14,000

Cash balance, 12/31/x1 6,000

Indirect material used 4,600

Depreciation on factory equipment 2,100

Raw-material inventory, 12/31/x0 10,200

Property taxes on factory 2,400

Finished-goods inventory, 12/31/x1 15,200

Purchases of raw material in 20x1 39,000

Utilities for factory 6,000

Utilities for sales and administrative offices 2,500

Other selling and administrative expenses 3,800

Indirect-labor cost incurred 29,000

Depreciation on factory building 3,600

Depreciation on cars used by sales personnel 1,200

Direct-labor cost incurred 79,000

Raw-material inventory, 12/31/x1 11,000

Accounts receivable, 12/31/x1 4,100

Rental for warehouse space to store raw material 3,000

Rental of space for company president's office 1,600

Applied manufacturing overhead 58,000

Sales revenue 205,800

Income tax expense 5,100

1. Prepare Twisto Pretzel Company's schedule of cost of goods manufactured for 20x1