The following information is available for Rolen Manufacturing Company.

				April 1		April 30
Raw materials inventory				$10,000		$14,000
Work in process inventory				5,000		3,500
Materials purchased in April		$98,000
Direct labour in April		60,000
Manufacturing overhead in April		180,000

Prepare the cost of goods manufactured schedule for the month of April.

ROLEN MANUFACTURING COMPANY Cost of Goods Manufactured Schedule For the Month Ended April 30
select an item Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30						$enter a dollar amount
select an opening section name Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30
select an item Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30		$enter a dollar amount
select an item Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30		enter a dollar amount
select a summarizing line for the first part Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30		enter a total amount for the first part
select between addition and deduction AddLess: select an item Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30		enter a dollar amount
select a closing section name Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30				$enter a total amount for this section
select an item Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30				enter a dollar amount
select an item Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30				enter a dollar amount
select an item Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30						enter a total of the three previous amounts
select a summarizing line for the second part Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30						enter a total amount for the second part
select between addition and deduction AddLess: select an item Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30						enter a dollar amount
select a closing name for this schedule Cost of Goods ManufacturedDirect LabourDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30						$enter a total amount for this schedule