The following details are from the accounting records of Gulf Shore Limited for the year ended April 30: Costs incurred: Direct labour Raw material purchases Indirect labour Maintenance, factory equipment Advertising expense Insurance, factory equipment Sales staff salaries Rent, factory facilities Supplies, factory Depreciation, office equipment Depreciation, factory equipment Inventories: Raw materials Work in process Finished goods Required: Beginning End of of Year Year $ 7,000 $15,000 10,000 5,000 20,000 35,000 $ 70,000 118,000 30,000 6,000 90,000 800 50,000 20,000 4,200 3,000 19,000 1. Prepare a schedule of cost of goods manufactured for the year ended April 30. GULF SHORE LIMITED Schedule of Cost of Goods Manufactured