The following information is taken from the June 30, 2019, adjusted
trial balance and other records of Jack's Widget Company.
Sales utilities				13,000
Advertising expense				12,387
Depreciation expense - Factory equipment				17,350
Rent expense - Office space				13,800
Sales salaries expense				177,750
Depreciation expense - Office equipment				3,260
Indirect labor				58,000
Office salaries expense				112,500
Factory Maintenance expense				20,500
Sales				2,350,000
Direct materials purchases				657,000
Direct Factory salaries				237,000
Rent expense - Factory building				34,000
Inventories:
	Direct materials, beginning balance			135,000
	Direct materials, ending balance			157,000
	Work in process, beginning balance			29,000
	Work in process, ending balance			32,000
	Finished goods, beginning balance			281,000
	Finished goods, ending balance			156,100

Prepare a Schedule of Cost of Goods Manufactured