The following data refer to Twisto Pretzel Company for the year $20$x$1.$

$\backslash$table$[[$Work$-$in$-$process inventory, $\frac{12}{31}\frac{?}{x},8,100],[$Selling and administrative salaries,$13,600],[$Insurance on factory and equipment,$3,600],[$Work$-$in$-$process inventory, $\frac{12}{31}\frac{?}{x1},8,300],[$Finished$-$goods inventory, $\frac{12}{31}\frac{?}{x},14,000],[$Cash balance, $\frac{12}{31}\frac{?}{?}1,7,000],[$Indirect material used,$4,900],[$Depreciation on factory equipment,$2,100],[$Raw$-$material inventory, $\frac{12}{31}\frac{?}{x},10,200],[$Property taxes on factory,$2,400],[$Finished$-$goods inventory, $12/31/$x$1,15,300],[$Purchases of raw material in $20$x$1,39,200],[$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, $12/31/$x$1,11,000],[$Accounts receivable, $\frac{12}{31}\frac{?}{x1},4,100],[$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,$209,800],[$Income tax expense,$5,100]]$

Problem $3-42$ Part $2$

$2.$ Prepare the company's schedule of cost of goods sold for $201.$ The company closes overapplied or underapplied overhead into Cost of Goods Sold.

$\backslash$table$[[$TWISTO PRETZEL COMPANY,$],[$For the Year Ended December $31,20$X$1,],[$Finished$-$goods inventory, $12/31/$x$0,],[,],[$Cost of goods available for sale,$