[The following information applies to the questions displayed below.] The following data refer to Twisto Pretzel Company for the year 20x1. Work-in-process inventory, 12/31/x0 Selling and administrative salaries Insurance on factory and equipment Work-in-process inventory, 12/31/x1 Finished-goods inventory, 12/31/x0 Cash balance, 12/31/x1 Indirect material used Depreciation on factory equipment Raw-material inventory, 12/31/x0 Property taxes on factory $ 8,000 13,700 3,600 8,200 14,000 7,000 4,900 2,100 10,200 2,400 Finished-goods inventory, 12/31/x1 15,200 Purchases of raw material in 20x1 39,000 Utilities for factory 6,000 Utilities for sales and administrative offices 2,400 Other selling and administrative expenses 3,600 Indirect-labor cost incurred 29,000 Depreciation on factory building 3,800 Depreciation on cars used by sales personnel 1,200 Direct-labor cost incurred 79,000 Raw-material inventory, 12/31/x1 11,000 Accounts receivable, 12/31/x1 4,100 Rental for warehouse space to store raw material 3,100 Rental of space for company president's office Applied manufacturing overhead 1,600 58,000 Sales revenue Income tax expense 205,800 5,100 Required: 1. Prepare Twisto Pretzel Company's schedule of cost of goods manufactured for 20x1.