The following information is available for Lansing Closets for the fiscal year ending December 31, 2020.

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 Revenue 367,000

Prepare a schedule of cost of goods manufactured for 2020.