The following information is from ABC Company's general ledger: Beginning and ending inventories, respectively, for raw materials were $8,200 and $10,200 and for work in process were $20,200 and $22,200. Raw material purchases and direct labor costs incurred were $36,200 each, and manufacturing overhead applied amounted to $20,200. Required: Prepare a statement of cost of goods manufactured for ABC Company. (Amounts to be deducted should be indicated by a minus slgn.) ABC COMPANY Statement of Cost of Goods Manufactured Raw materials Raw materials available for use - Cost of raw materials used Total manufacturing costs Cont of goods manufactured