The following information is available for Lansing Closets for the fiscal year ending December 31, 2017. Beginning balance in Finished Goods $ 12,000 Ending balance in Finished Goods 10,200 Beginning balance in Work in Process 15,500 Ending balance in Work in Process 17,200 Selling expenses 102,000 General and administrative expenses 67,000 Direct material cost incurred 54,000 Direct labor cost 71,000 Manufacturing overhead applied 36,300 Sales 367,000 Prepare a schedule of cost of goods manufactured for 2017