The following information is supplied for Lexington Corporation. Work in process, January 1, 20-- $85,000 Materials inventory, January 1, 20-- 47,200 Materials purchases 50,800 Materials inventory, December 31, 20-- 48,200 Direct labor 54,700 Factory overhead 21,000 Work in process, December 31, 20-- 64,400 Prepare a schedule of cost of goods manufactured for the year ended December 31, 20