The following data were taken from the cost records of the Beca Company for last year: Depreciation, factory equipment $30,000 Depreciation, office equipment 7,000 Supplies, factory 1,500 Maintenance, factory equipment 20,000 Utilities, factory 8,000 Sales commissions 30,000 Indirect labor 54,500 Rent, factory building 70,000 Purchases of raw materials 124,000 Direct labor cost 80,000 Advertising expense 90,000 Inventories: Beginning Ending Raw materials $ 9,000 $11,000 Work in process 6,000 21,000 Finished goods 69,000 24,000 Required:

Prepare a schedule of cost of goods manufactured in the text box below.