The following data were taken from the cost records of the Declan Company for last year:

	Sales Revenue			$776,000
	Depreciation, factory equipment..................................................................			40,000
	Depreciation, office equipment....................................................................			12,000
	Supplies, factory...........................................................................................			1,500
	Maintenance, factory equipment..................................................................			25,000
	Utilities, factory............................................................................................			6,000
	Executive salaries			140,000
	Sales commissions........................................................................................			32,000
	Indirect labor.................................................................................................			51,500
	Rent, factory building...................................................................................			80,000
	Rent, corporate headquarters			100,000
	Purchases of raw materials...........................................................................			116,000
	Direct labor cost............................................................................................			75,000
	Advertising expense......................................................................................			64,000
	Inventories:	Beginning	Ending
	Raw materials................................................................................	$ 7,000	$13,000
	Work in process...................................................................................	4,000	18,000
	Finished goods......................................................................................	63,000	22,000

The following data were taken from the cost records of the Declan Company for last year:

	Sales Revenue			$776,000
	Depreciation, factory equipment..................................................................			40,000
	Depreciation, office equipment....................................................................			12,000
	Supplies, factory...........................................................................................			1,500
	Maintenance, factory equipment..................................................................			25,000
	Utilities, factory............................................................................................			6,000
	Executive salaries			140,000
	Sales commissions........................................................................................			32,000
	Indirect labor.................................................................................................			51,500
	Rent, factory building...................................................................................			80,000
	Rent, corporate headquarters			100,000
	Purchases of raw materials...........................................................................			116,000
	Direct labor cost............................................................................................			75,000
	Advertising expense......................................................................................			64,000
	Inventories:	Beginning	Ending
	Raw materials................................................................................	$ 7,000	$13,000
	Work in process...................................................................................	4,000	18,000
	Finished goods......................................................................................	63,000	22,000

Required:

Prepare a schedule of Cost of Goods Manufactured.

The following data were taken from the cost records of the Declan Company for last year Sales Revenue Depreciation, factory equipment Depreciation, office equipment Supplies, factory Maintenance, factory equipment Utilities, factory $776,000 40,000 12,000 1,500 25,000 6,000 140,000 32,000 51,500 80,000 100,000 116,000 75,000 64.000 Sales commissions Indirect labor Rent, factory building Rent, corporate headquarters Purchases of raw materials Direct labor cost Advertising expense Inventories Raw materials.. Work in process Finished goods Beginning Ending $ 7,000 $13,000 4,000 18,000 3