The following data were extracted from the trial balance of ABC manufacturing company on Jan 1^st 2019:

Cost elements	Cost	Cost elements	Cost
DM beginning balance	100,000	DM purchased	500,000
DM ending balance	80,000	Direct labor	340,000
WIP beginning balance	40,000	Indirect labor	110,000
WIP ending balance	60,000	Indirect material used	60,000
FG beginning balance	250,000	Factory depreciation	75,000
FG ending balance	210,000	Offices depreciations	15,000
Advertising expenses	140,000	Machines lubricants	12,000
Offices utilities	10,000	Factory utilities	18,000
Machines insurance	8,000	Factory rent	35,000

Required: prepare the cost goods manufactured schedule?